(A)   Garage sales may be conducted by the residents and on the premises of occupied residential properties within the city only under the following conditions:
      (1)   A city permit shall be obtained prior to a garage sale under the provisions of § 110.03.
      (2)   Sales tax will be reported and paid on all sales of merchandise in accordance with the State Sales Tax Code.
      (3)   Garage sales will be limited to five days per year per location.
      (4)   Only merchandise incidental to the occupancy of the residence may be sold, i.e. no merchandise shall be sold which is purchased for resale or brought onto the premises for resale. Flea market-type sales where new or used merchandise not incidental to occupancy of the premises is brought to the premises for sale are prohibited under garage sale permits.
      (5)   A copy of the permit shall be prominently displayed on the premise throughout the sale.
      (6)   A permit for an estate sale may be issued under the above conditions where the sale is conducted on the premises of the deceased person.
   (B)   It shall be unlawful and an offense to conduct or allow the conduct of a garage sale, except as provided in this section.
(Ord. 1659, passed 10-2-01) Penalty, see § 10.99