Section
115.01 Definition
115.02 Necessity for license; exclusions
115.03 Application for license; attached statements
115.04 License fee
115.05 Duration of license
115.06 Surety bond; agent for service of process; action upon bond
115.07 Photographs; identification
115.08 License not transferable
115.09 Carrying, display of license
115.10 Exemptions
115.11 Inventory of goods sold
115.12 Revocation of license
115.13 Use and disposition of receipts
115.14 Temporary association or partnership
115.15 Violations
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)
(A) It shall be unlawful for a transient merchant to transact business in the county unless such transient merchant and the owners of any goods, wares, or merchandise to be offered for sale, or sold, have first secured a license as herein provided, and shall have complied with the other requirements of this chapter herein set forth.
(B) This section shall not apply to the selling of personal property at wholesale to dealers in such articles; to merchants or their employees in delivering goods in the regular course of business; to vendors of milk, bakery products, or groceries who distribute their products to regular customers on established routes; or to farmers or truck gardeners who vend, sell or dispose of, or offer to sell, vend, or dispose of the products of the farms or gardens occupied and cultivated by them. This section does not prohibit any sale required by statute or by order of any court, or prohibit any auction sales conducted pursuant to law.
(C) Further, this chapter does not apply to religious or charitable organizations with tax exempt status from both state and federal government, County Volunteer Fire Departments, public or private schools, local service clubs, all United Way Agencies, and other non-profit organizations. Further, the provisions of this chapter shall not apply to sales made to dealers by commercial travelers or selling agents in the usual course of business, nor to bona fide sale of goods, wares, or merchandise by sample for future delivery, or to sheriffs, or other public officers selling goods, wares, and merchandise according to law, nor to bona fide assignees or receivers appointed in this state selling goods, wares, and merchandise for the benefit of creditors.
(Prior Code, § 111.02) (Ord. 2008-05, passed 9-2-2008)
(A) Transient merchants desiring to transact business in the county shall file application for a license for the purpose with the office of the County Auditor.
(B) Where applicable, the application shall state the following facts:
(1) The name, residence, and post-office address of the person, firm, or corporation making the application, including the telephone number, license plate number of any vehicle to be used in such business, and operator’s driver license number; and, if a firm or corporation, the name and address of the members of the firm or officers of the corporation, as the case may be;
(2) If the applicant is a corporation, the application shall state the date of incorporation, the state of incorporation; and if the applicant is a corporation formed in a state other than the state, the date on which such corporation qualified to transact business as a foreign corporation in the state;
(3) A statement showing the kind of business proposed to be conducted, the length of time for which the applicant desires to transact business; and, if for the purpose of transacting such business any permanent or mobile building, structure, or real estate is to be used for the exhibition by means of samples, catalogues, photographs, and price lists or sale of goods, wares, or merchandise, the location of such proposed place of business;
(4) A detailed inventory and description of such goods, wares, and merchandise to be offered for sale, or sold, the manner in which the same is to be advertised for sale, and the representations to be made in connection therewith, the names of the persons from whom the goods, wares, and merchandise so to be advertised or represented were obtained, the date of receipt of such goods, wares, and merchandise by the applicant for the license, the place from which the same were last taken, and any, and all, details necessary to locate and identify all goods, wares, and merchandise to be sold;
(5) Attached to the application shall be a receipt showing that personal property taxes on the goods, wares, and merchandise to be offered for sale, or sold, have been paid;
(6) (a) Attached to the application shall be a copy of a notice, which ten days before said application has been filed, shall have been mailed by registered mail by the applicant to the Department of State Revenue, or such other department as may be charged with the duty of collecting gross income taxes, or other taxes of a comparable nature, or which may be in lieu of such gross income taxes.
(b) The notice shall state the precise period of time and location from which said applicant intends to transact business, the approximate value of the goods, wares, and merchandise to be offered for sale, or sold, and such other information as the Department of State Revenue, or its successor, may request, or by regulation, require;
(7) Said application shall be verified;
(8) A statement as to whether or not the applicant has been convicted of any crime, misdemeanor, or violation of any county ordinance, other than a traffic violation, the nature of the offense, and the penalty imposed;
(9) The last cities, towns, or counties (not exceeding three) where the applicant carried on business immediately preceding date of application, and the addresses from which such business was conducted;
(10) The Social Security number or the business identification number of the applicant; and
(11) A declaration by the County Auditor that the applicant has complied with all prerequisites for issuance of the license.
(Prior Code, § 111.03) (Ord. 2008-05, passed 9-2-2008)
The applicant desiring to file an application with the County Auditor for a transient merchant license shall pay to the County Auditor a license fee of $100 for each six-month period in which the applicant proposes to transact business.
(Prior Code, § 111.04) (Ord. 2008-05, passed 9-2-2008)
Every license issued under this chapter shall expire six calendar months after the date issued. If the licensee wishes to continue his or her business after expiration of his or her license, a new license must be obtained.
(Prior Code, § 111.05) (Ord. 2008-05, passed 9-2-2008)
Loading...