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(g) An order or contract to bore or dig a well. <br /> (h) An order or contract to install, maintain or repair <br />air conditioning apparatus or equipment. <br /> Contracting generally includes, but is not limited to, <br />persons engaged in the following occupations, businesses or <br />trades: <br /> <br />air conditioning; <br />brick contracting and other masonry; <br />building; <br />cementing; <br />dredging; <br />electrical contracting; <br />elevator installation; <br />erecting signs which are assessed as realty; <br /> floor scraping or finishing; <br /> foundation; <br /> house moving; <br /> paint and paper decorating; <br /> plastering; <br /> plumbing; <br /> heating; <br /> steam fitting; <br /> refrigeration; <br /> road, street, bridge, sidewalk or curb and gutter <br /> construction; <br /> roofing and tinning; <br /> sewer drilling and well digging; <br /> sign painting; <br /> structural metal work; <br /> tile, glass, flooring and floor covering installation; <br /> wrecking, moving or excavating; <br /> other ccntractors and ccntracting companies. <br /> <br /> Section 20-52. Retail Sales. <br /> Any person engaged in retail sales shall pay a business <br />license tax of Fifty Dollars ($50.00) on the first Five <br />Thousand Dollars ($5,000.00) of gross income and twenty seven <br />cents (.27) on each additional One Hundred Dollars ($100.00) <br />of gross income. Retail sales shall be defined to include, <br />but not be limited to, the sale of goods, wares and <br />merchandise for any purpose other than resale, but not <br />including sales and wholesale to institutional, commercial <br />and industrial users. Furthermore, retail sales shall not <br />include sales by peddlers, door to door salesmen, or sales by <br />itinerant merchants. <br /> <br /> <br />