Section 179 does not apply to them. An ordinary moving, storage company is not subject to Section 179. Before issuing the law requires each warehouse to present to the issuing agent of the county a permit issued by the Commissioner of Agriculture. A taxpayer warehouses and distributes food items under contract with the federal government.
Licenses are due both on the operation of a warehouse for hire, and as a distributing agent.
The distributing agent portion of the license is a personal license on the warehouseman and even if the warehouseman operates more than one warehouse, only one license is required for his operating as a distributing agent in the county.