No person shall engage in business as an itinerant retailer without first obtaining a
permit for such purpose from the City License Bureau as follows:
(a) Itinerant retailers, including itinerant vendors of food, desiring to conduct business outside the downtown area designated as the Downtown Canton Special Improvement District (SID) shall pay an annual permit fee to the City in the amount of two hundred fifty dollars ($250.00) per itinerant retailer. The permit issued shall expire one year from date of issue.
(b) Itinerant retailers, including itinerant vendors of food, desiring to conduct business within the downtown area designated as the Downtown Canton Special Improvement District (SID) shall pay a permit fee to the City in the amount of either two hundred fifty dollars ($250.00) per month or one thousand dollars ($1,000.00) per year per itinerant retailer, except for those individuals who will be conducting business in conjunction with a designated special event co-sponsored by the SID, the Pro Football Hall of Fame Museum, Visit Canton, Arts in Stark, the Canton Regional Chamber of Commerce and/or the city of Canton; or approved by the city. Itinerant retailers of food within the SID shall vend only in the Centennial Plaza and Central Plaza in downtown Canton, with no more than two vendors locating in the North plaza and two vendors locating in the South plaza on a first come, first reserved basis. Vendors shall not be permitted to park the truck or trailer conduct their business on the fountain areas of the Central Plaza.
(c) The downtown area designated as the SID includes those boundaries that have been created and prescribed by a series of ordinances which are kept on file in the Council office and as amended from time to time.
(d) No person, partnership, corporation or unincorporated association may hold or renew a itinerant retailer permit unless the itinerant retailer is paid in full or is current and not otherwise delinquent in the payment of City income taxes, including any obligation to pay taxes withheld from employees under Section 182.05 and any payment on net profits under Section 182.06.
(1) A certificate of compliance issued by the Treasurer or the Canton Income Tax Department must be provided at the time of application for registration or renewal.
(2) Falsification of any information related to or any violation of the requirement to pay City income taxes set forth in subsection (d) shall constitute cause for the rescission of the permit at the City's discretion.
(3) No person, partnership, corporation or unincorporated association which has as one of its partners, shareholders or owners, a person who is a twenty percent (20%) or greater equity owner in such partnership, corporation or unincorporated association and who is delinquent in the payment of City income taxes as set forth in subsection (d), may receive or renew an itinerant retailer's permit under Chapter 749 of the Codified Ordinances.
(4) The itinerant retailer agrees to withhold all City income taxes due or payable under Chapter 182 of the Codified Ordinances for wages, salaries, fees and commissions paid to its employees and further agrees that any of its subcontractors shall be required to agree to withhold any such City income taxes due for services performed under the contract. In addition, the itinerant retailer agrees with the City regarding the manner of withholding of City income taxes as provided in Section 718.011(F) of the Ohio Revised Code.
A. Municipal income tax withholding provisions of Sections 718.011(B)(1) and 718.011(D) of the Ohio Revised Code shall not apply to qualifying wages paid to the itinerant retailer's or any of its subcontractor's employees for work done or services performed or rendered inside the City or on City property.
B. The itinerant retailer agrees to withhold income tax for the City from employees' qualifying wages earned inside the City or on City property, beginning with the first day of work done or services performed or rendered inside the City.
(Ord. 127-2021. Passed 6-21-21.)