Any person, firm, corporation, association, or co-partnership, foreign or domestic, is required to obtain a license to operate, maintain, open, or establish any store in this state in which goods, wares, or merchandise of any kind are sold, at either retail or wholesale.

Two or more stores which are under a single or common ownership or management, if directly or indirectly owned or controlled by a single person or group having a common interest, shall be termed a chain of stores, and shall be required to pay the additional license tax for each store so maintained.

1 Store $1

2-5 Stores $15 each additional store

6-10 Stores $22.50 each additional store

11-20 Stores $37.50 each additional store

More than 20 $112.50 each additional store

New businesses beginning on or after April 1 may pay one-half of the full rate for a part-year license.

Education Trust Fund.