Sec. 36-126.23. Flea markets and craft shows.
(a) Flea market or craft show shall include any show consisting of any group of persons or merchants selling goods, wares and merchandise such as hobby crafts, antiques, art work, jewelry or second-hand articles, or any combination of these or similar items.
(b) No individual participating in a flea market or craft show as a retail merchant shall be liable for any license taxation on his gross receipts generated at such show under this chapter if the promoter, manager or organizer obtains a license and pays the license tax as provided in this section, and if the merchant reports to such promoter, manager or organizer the merchant's total gross receipts from such show.
(c) Nothing contained in this section shall be construed to relieve any promoter, manager or organizer of a flea market or craft show of the obligation to pay any other license taxes that may be imposed by this chapter.
(d) The license taxes imposed by this section shall not apply to any show or sale, if the only sales thereunder are made directly by a nonprofit organization.
(e) Each person organizing, operating, promoting or managing a flea market or craft show shall keep accurate and legible records, in English, setting forth the amount of the total gross receipts from all sales of goods or merchandise at the flea market or craft show. Representatives of the commissioner of the revenue's office shall be allowed to examine such records upon request to determine the amount of the license taxes due under this section. (Ord. No. O- 96-319, 12-10-96, eff. 1-1-97)
Last updated date: 10/23/2006 4:15:21 PM