.010 As used in this section, the following words, terms or phrases shall have the meaning hereinafter set forth:
"Swap meet" means any event which meets all of the following requirements:
(1) The place or location at which the event is held has been advertised by any means whatsoever as a place or location to which members of the public, during a specified period of time, may bring identifiable, tangible property and exhibit the same for sale or exchange; and
(2) A fee is charged, either in the form of a charge for general admission to the place or location where the event is held or a charge for the privilege of exhibiting identifiable, tangible property at such event.
"Swap meet exhibitor" means any person exhibiting, displaying, selling, exchanging, offering for sale or exchange any property at a swap meet on any premises in the City.
"Swap meet operator" means any person conducting or operating the business of a swap meet on any premises in the City excluding, however, swap meet exhibitors.
.020 Every person engaged in the business of swap meet operator shall pay an annual license tax of two hundred dollars.
.030 Each swap meet exhibitor participating in a swap meet shall pay a tax in the amount of one dollar per swap meet stall per day. Where two or more swap meet exhibitors share a single stall, each such exhibitor shall pay a separate daily stall tax. Such tax shall constitute a debt owed by the swap meet exhibitor to the City and shall be extinguished only by payment to the swap meet operator. The swap meet exhibitor shall pay the tax to the swap meet operator at the time and on each day the swap meet exhibitor participated in the swap meet. Any unpaid tax shall be paid upon the termination of the swap meet exhibitor's participation in the specific swap meet. Each swap meet operator shall collect the tax imposed by the provisions of this section to the same extent and at the same time as any other fees are collected from every swap meet exhibitor. The amount of the tax shall be separately stated from any other moneys collected by the swap meet operator. The fee shall be in addition to any other license tax required by this title.
.040 On or before the tenth day of the month following the close of the calendar month, each swap meet operator shall file a return with the Collector showing the total amount of the taxes collected under this section and such other information as may be required by the Collector. At the time the return is filed, the swap meet operator shall remit the full amount of the taxes collected to the Collector. Returns and payments shall be due immediately upon cessation of business by the swap meet operator for any reason.
.050 Every swap meet operator shall hold all taxes collected under this section in trust for the account of the City until payment thereof is made to the Collector. (Ord. 5368 § 1 (part); May 18, 1993.)