Mattress manufacture, renovation, storage, or sale; “mattress” defined.
(a)#
(a)
(1) Persons engaged in the business of manufacturing or renovating mattresses shall pay a license fee of $476 biennially.
(2) Any license issued pursuant to this subsection shall be issued as a Manufacturing endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of this chapter .
(b)#
(b)
(1) Owners or managers of establishments where mattresses are stored, sold, or kept for sale shall pay a license fee of $34 biennially.
(2) Any license issued pursuant to this subsection shall be issued as a General Sales endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of this chapter .
(c)Within the meaning of this section, the term “mattress”…#
(c) Within the meaning of this section, the term “mattress” shall be deemed to include any quilt, comforter, pad, pillow, cushion, or bag stuffed with hair, down, feathers, wool, cotton, excelsior, jute, or any other soft material and designed for use for sleeping or reclining purposes.