For the purpose of this chapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
TRANSIENT MERCHANT. Any person, firm, or corporation, both as principal and agent, who engages in, does, or transacts any temporary or transient business within the county, offering for sale or selling goods, wares, or merchandise, and one who, for the purpose of carrying on such business, hires, leases, or occupies 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, but does not include:
(1) Any person, individual, copartner, or corporation which grows the goods, wares, or merchandise that is sold or is offered for sale;
(2) A person who makes crafts or items by hand, and sells them or offers them for sale;
(3) An auctioneer who is licensed under I.C. 25-6.1
;
(4) A resident of the county who conducts a sale of tangible personal property for no more than four days per calendar year;
(5) An organization that is exempt from the state gross retail tax under I.C. 6-2.5-5-26
;
(6) A person who sells merchandise, offers to sell merchandise, and provides proof that the sale is being conducted as part of an activity sponsored by an organization described in division (5) above;
(7) A person who organizes, sells merchandise, offers to sell merchandise, or exhibits at a trade show, public show, or convention; or
(8) Any merchant, even those with permanent locations within the county, that operates a temporary sales facility in a parking lot, vacant lot, tent, building, or other facility or location that is not the property of the person or entity conducting the temporary sale.
(Prior Code, § 111.01) (Ord. 2008-05, passed 9-2-2008)