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applicant upon the giving of a bond or security in such amount as will equal thexspecific tax required by this ordinance for a period of one year from the Sate of application for such license, and such bond or security shall prqvide that such amount shall be paid to the City of Portsmouth in the event and at any time during any such year that said Commissioner of the Revenue shall receive sufficient evidence showing that i.t was the applicant's intention to engage in or transact a temporary or transient business in the City of Portsmouth. No person shall be exempt from the payment of the license tax imposed by this section by reason of associating temporarily with any local merchant, dealer, trader, or auctioneer, or by reason of c~nducting such temporary or transient business in connection with or as a part of the busi- ness in the name of any local merchant, dealer, trader or auctioneer. The provisions of this section shall not apply to the sale at auction of any wagon, carriage, automobile, mechanics' tools, used farming implements, live stock, poultry [dressed or undressed), sea food, vegetables, fruits, melons, ~erries, flowers, leaf tobacc% or for sale of used house-- hold furniture and used household effects when being sold at the residence -~of the housekeeper desiring to dispose of the same; nor to sales made to dealers by commercial travelers or selling agents or regularly established merchants or of manufacturers selling to the trade by sample for future delivery from their established place of business, nor to the sale of products raised upon lands leased or owned by the seller, nor to the sale .of vegetables, fruits or other farm products, nor to hawkers on the streets~ nor to the sale of any goods by an assignee, trustee, executor, fidu'ciary, officer in bankruptcy or other officer appointed by any court of this Commonwealth or of the United States, nor to peddlers for whom licenses are otherwise provided by this ordinance, nor to sales of damaged freight 'by common carriers. Section 104. Wholesale Merchants: Every person conducting, operating, or engaging in any of the following businesses, trades, or occupations shall pa)- an annual license tax of $50.00 for the first $5,000 and $.1S for each additional $100 of his purchases as defined by Section 58-304 of the Code of Virginia, 1950, in said business, trade, or occupation, for the preceeding calendar year. Automotive Chemicals Clothing, furnishings Coal, coke Commission merchants (who take title, others classified as brokers) Drugs Dry goods Electrical, plumbing goods 'Farm products or supplies Purniture and house furnishings Groceries and foods Hardwar~