§ 6-47. Itinerant merchants.

(a)

Except as provided in subsections (b), (c), (d), (e), (f), and (g), every itinerant merchant shall pay a license tax of $250.00 for each location used during a calendar year.

(b)

No license tax shall be imposed on any itinerant merchant who sells or offers for sale in person or by his employees only the following items or any of them if such items were grown, produced, or harvested by him or by his employees and were not purchased by them for sale: ice, wood, charcoal, meats, milk, butter, eggs, poultry, game, vegetables, fruits or other family supplies of a perishable nature or farm, domestic or nursery products or fish or animal products harvested from the water.

(c)

A license tax of $50.00 shall be imposed on each itinerant merchant for each location used during the license year by such itinerant merchant to sell or offer for sale in person or by his employees food and drinks of a perishable nature, including farm or domestic or nursery products or fish or animal products harvested from the water if such items were not grown, produced, or harvested by him or by his employees.

(d)

An itinerant merchant whose activities are conducted solely for charitable purposes and who is not paid for his services shall not be required to pay any license tax under this section.

(e)

A license tax of $50.00 shall be imposed on an itinerant merchant for each location used during the license year for activities conducted as part of an event conducted or sponsored by any department of the county or state government. The commissioner of the revenue may require written verification and/or other presumptive proof from an authorized representative of such government department as evidence of sponsorship. Presumptive proof of sponsorship should include, but may not be limited to, a significant contribution of time, money, or other resources.

(f)

A license tax of $50.00 shall be imposed on an itinerant merchant for each location used during the license year where such itinerant merchant sells or offers for sale Christmas trees or Christmas greens not grown or produced by him.

(g)

No license shall be required of an itinerant merchant if he is a duly licensed retail merchant in the county and includes all gross receipts from such itinerant activities in the base year gross receipts for his retail merchant license.

(h)

An itinerant merchant who does business within a shopping center pursuant to a valid lease shall be considered a retail merchant under this chapter if the following conditions are met:

(1)

The merchant has engaged in the business at the shopping center for 12 continuous months and has obtained the license and paid the tax required by this section for such 12-month period;

(2)

The merchant applies for a retail merchant license at the expiration of such 12-month period; and

(3)

The merchant continues to engage in the business at the shopping center on a continuous basis. Upon satisfying conditions (h)(1) and (h)(2), the merchant shall be taxed as if the merchant had been a retail merchant for the entire 12-month period described in subsection (h)(1).

(i)

Nothing in this section shall be construed to require the payment of a license tax for the sale of goods, wares and merchandise by an assignee, trustee, executor, fiduciary, officer in bankruptcy or other officer appointed by any court of the commonwealth or of the United States.

(j)

Every itinerant merchant selling or offering for sale goods, wares and merchandise shall in describing them be truthful with respect to the kind, quality and description of such goods, wares and merchandise, which, for the purpose thereof, shall be considered as warranties. Any breach of such warranties shall be sufficient to invalidate such sale, and the person making such false representation shall be punished as prescribed in section 1-5 of this Code.

(k)

An itinerant merchant who does business at a vendor event at which the promoter of such event has obtained a vendor event license shall be considered to be doing business under such license. For that event location, the itinerant merchant license tax shall not apply.

(l)

Nonprofit organizations are exempt from having to obtain a vendor event license. An exempt organization may voluntarily choose to purchase a vendor event license, in which case itinerant merchants who participate in the event shall be considered to be doing business under that license and for that event location, the itinerant merchant tax shall not apply.

(Ord. of 12-13-17(1), § 1)

(Ord. of 12-13-17(1), § 1)