A. Every person primarily engaged in the business of selling any goods, wares or merchandise at wholesale, and not otherwise specifically taxed by other provisions of this chapter, shall be classified within the wholesale trade category and shall pay an annual license fee for each thousand dollars of gross receipts as provided in Section 9.04.240.
B. For the purpose of this section, "a wholesale sale" or "sale at wholesale" means a sale of goods, wares or merchandise for the purpose of resale in the regular course of business.
C. Persons engaging in wholesale sales and other business activities taxed on the basis of gross receipts under different rates, as provided by this chapter, may elect to combine gross receipts at one rate and obtain one license, if the provisions of Section 9.04.225 apply to the combined activities.