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Contracting generally includes, but is not limited to, persons <br />engaged in the following occupations, businesses or 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 <br />Floor scraping or finishing <br />Foundations <br />House moving <br />Paint and paper decorating <br />Plastering <br />Plumbing <br />Heating <br />Steam Fitting <br />Refrigeration <br />Road, street, <br />Roofing and tinning <br />Sewer drilling and well digging <br />Sign Painting <br />Structural metal work <br />Tile, Glass, Flooring and Floor Covering <br />Wrecking, moving or excavating <br />Other contractors and <br /> <br />as realty <br /> <br />bridge% sidewalk or curb and gutter construction <br /> <br /> Installation <br />contracting companies. <br /> <br />Section 20-52. Retail Sales. <br /> <br /> Every person engaged in retail sales shall pay a business <br />license tax of $50.00 on the first $5,000.00 of gross receipts and <br />30 cents on each additional $100.00 of gross rece/pts. <br /> <br /> Retail sales shall be defined to include, but not be limited <br />to, the following activities: <br /> <br /> a. The sale of goods, wears and merchandise for any purpose <br />other than resale, but not including sales at wholesale to institu- <br />tional, commercial and industrial users. <br /> <br /> b. A peddler who carries from place to place any goods, wares <br />or merchandise and offers to sell or actually sells and delivers <br />same at retail. Any person who does not keep s regular place of <br />business, whether it be a house or vacant lot or elsewhere, with <br />regular business hours, but at that place offers to sell goods, wares <br />and merchandise is a peddler. Any person who keeps a regular place <br />of business, with regular business hours at the same place, who <br />other than at regular place of business, personally or through agents <br />offers for sale or sells and, at the time of such offering for sale, <br />delivers goods, wares and merchandise at retail is a peddler. <br /> <br /> c. An itinerant merchant is any person who engages in, does <br />or transacts any temporary or transit business in the City of <br />Portsmouth, either in one locality or in traveling from place to <br />place in the 'sales of goods, wares and merchandise at retail, and <br /> <br /> <br />