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3. The term "retailer" shall not include bulk plants o -r filling stations engaging principally in the sale of gasoline and other petroleum products, ice plants or ice dealers engaging principally in the sale of ice; bakeriesther-nary plants selling only the products manufactured or processed therein; or restaurants, cafes, cafeterias, hotels and liquor stores; provided, however, that where food or intoxicating liquors are sold in connection with a p -r- n-c-i-pz-1 bu-s -i-n e s s, but -onJ y l -n -c i dent a I t h e r e t-o,&a_i�i principal business shall not be exempt from the license tax imposed herein. Provided, further, that incidental sales not otherwise excepted in this subsection made by a licensed wholesaler to consumers at wholesale prices shall not be construed to be retail sales unless such sales exceed five (5) per cent of such wholesaler's -tots I—a-1 e: Section 207,43 Schools, colleges, etc. Every person engaged in the business of operating a school, college,—or--other educa t i on_al—or t_rai_ningin-st_Ltut_i-on for profit shall pay a license tax of thirty ($30,00) for each place of business, except that persons giving lessons or instruction in their homes without assistants or a staff shall not be required to _pay a license tax. ection 207.44 Tele one systems Every person engaged in the business of owning or operating telephone systems in the county for profit shall pay a license tax according to the following sc edu e- 1. On the first one thousand (1,000) line connection to a residential unit or business, or fraction of one thousand (1,000), nineteen cents ($0,19) for each phone or instrument opera ted- or installed. 2. On the second one thousand (1,000) or fraction over one thousand (1,000) , fifteen cents ($0.15) for each phone or instrument operated or installed; and 3. On all over two thousand (2,000), eleven cents ($0,11) for each phone or instrument operated or installed; and 4. Owners or managers of telephone systems operated or having installed less than one hundred (100) phones or instruments sha Font be requ i -red- to pay -a-+i-cerrse—t&x. 22 SmeadSok Reprint Date: Friday, August 23, 2013 - 15:17:52 - OfficialDocuments:647, Attachment Id 0, Page 24