§ 6-50. Vendor events.

(a)

Every person engaged in the business of organizing, promoting or managing a vendor event shall pay a license tax calculated in accordance with subsection (c).

(b)

No person participating in a vendor event as a merchant shall be liable for any license taxation on his gross receipts generated at such event, or for a flat fee license as an itinerant merchant at the event, under this chapter if the promoter, manager or organizer of the event obtains a license and pays the license tax as provided in this section. If the promoter fails to file and pay a license application pursuant to this section, all vendors participating in the event shall be subject to the applicable licenses enumerated in this chapter. Vendors selling alcohol, irrespective of participation in a vendor event, are also subject separately to requirements set forth in section 6-38, 6-39, and/or 6-39.1.

(c)

The license tax imposed by this section shall be $25.00 per event per site or $100.00 annually for an unlimited number of events at a single site vendor event. Within one week following the conclusion of an event, or quarterly for all events within a quarter if such license is annual, the promoter shall provide the commissioner of the revenue a list of vendors who participated at the event. The commissioner may, at his discretion, require this list before the event in the case of promoters who are based outside of the county.

(d)

Promoters that are 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 individual vendors participating in the event will not be required to obtain a separate itinerant merchant license for that location.

(Ord. of 9-22-04(1), § 1; Ord. of 12-13-17(1), § 1)

Editor's note— Ord. of 12-13-17(1), § 1, amended § 6-50, to read as set out herein. Previously § 6-50 was titled "Flea markets, craft shows and trade shows."

(Ord. of 9-22-04(1), § 1; Ord. of 12-13-17(1), § 1)

Editor's note

Ord. of 12-13-17(1), § 1, amended § 6-50, to read as set out herein. Previously § 6-50 was titled "Flea markets, craft shows and trade shows."