(1) Wholesale vendors or dealers in goods, wares and merchandise and brokers, at the rate of one-half ( ½ ) mill on each dollar of the volume of the annual gross business transacted by him;

(2) Retail vendors, or dealers in goods, wares and merchandise; all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold, and all persons conducting places of amusement at the rate of one (1) mill on each dollar of the volume of the annual gross business transacted by him;

(3) Wholesale and retail vendors or dealers in goods, wares and merchandise, at the rate of one-half ( ½ ) mill on each dollar of the volume of the annual gross wholesale business transacted by him, and one (1) mill on each dollar of the volume of the annual gross retail business transacted by him;

(4) The tax imposed by this section shall not apply to the dollar volume of annual business covering the resale of goods, wares or merchandise taken by a dealer as a trade-in or as part payment for other goods, wares and merchandise except to the extent that the resale price exceeds the trade-in allowance.