For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. The business carried on by any person who is a transient merchant as defined in this section.
GOODS. Merchandise of any description whatsoever and includes, but is not limited to, wares and foodstuffs.
TRANSIENT MERCHANT.
(1) All persons, firms, limited liability companies, and corporations, both as principals and agents, who engage in, do, or transact any temporary or transient business in the corporate boundaries of the town offering for sale or selling goods, wares, or merchandise and those who, for the purpose of carrying on such business, hire, lease, or occupy any permanent or mobile building, structure, or real estate for the exhibition by means of samples, catalogs, photographs, and price lists for sale of such goods, wares, or merchandise.
(2) TRANSIENT MERCHANT does not include the following:
(a) Any person, individual, co-partner, limited liability company or corporation which grows the goods, wares, or merchandise that are sold or offered for sale;
(b) A person who makes crafts or items by hand and sells them or offers them for sale;
(c) An auctioneer who is licensed under the law of the State of Indiana;
(d) A resident of the Town of Albany who conducts a sale of tangible personal property for no more than four work days per calendar year;
(e) An organization that is exempt from the Indiana gross retail tax;
(f) A person who:
1. Sells merchandise;
2. Offers to sell merchandise; and
3. Provides proof that the sale is being conducted as part of an activity sponsored by an organization that is exempt from the Indiana gross retail tax;
(g) A person who;
1. Organizes;
2. Sells merchandise at;
3. Offers to sell merchandise at; or
4. Exhibits at a trade show or conventions.
(h) A person who holds a registered retail merchants certificate.
(i) Residents of the Town of Albany who wish to conduct temporary or transient business within the corporate boundaries.
(Am. Ord. 2004-6, passed 2-23-04)