For the purpose of this chapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
TRANSIENT MERCHANT.
Includes all persons, firms, limited liability companies, and corporations, or both as principals and agents, who engage in, do, or transact any temporary or transient business in this city, either in one locality or in traveling from place to place in this city, 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, catalogues, photographs, and price lists or sale of such goods, wares, or merchandise, and also includes those giving or sponsoring an exhibition, slide slow, moving picture show, floating theatre, museum show, circus or menagerie, exhibition or operation of any striking machines or other devices, or games for hire or gain, but does not include:
(A) Any person, individual, copartner, limited liability company or corporation which grows the goods, wares, or merchandise that is sold or offered for sale and has applied for and been granted a license to sell said goods, wares or merchandise under the "Farmers Market" code provisions;
(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 IC 25-6.1;
(D) A resident of the city in which the sale takes place who conducts a sale of tangible personal property for no more than four days per calendar year and has applied for and been granted a license for yard sale/garage sales under Chapter 96;
(E) An organization that is exempt from the Indiana gross retail tax under IC 6-2.5-5-26 and/or is tax exempt under Section 501(c)(3) of the Internal Revenue Code;
(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 described in division (E) above;
(G) A person who holds a registered retail merchants certificate under IC 6-2.5-8-1.
(Am. Ord. 2005-18, passed 12-19-05)