The purchase or sale of tangible personal property at a garage sale is exempt provided that:
A. The exemption shall apply only to the first three hundred dollars ($300.00) of tangible personal property at a garage sale during any calendar year, and
B. Each garage sale is held no more than two (2) times per calendar year, and
C. Each garage sale does not exceed a period of two (2) consecutive days, and
D. The garage sale shall meet the requirements of the City's Zoning Code. (1968 Code §3-75; Ord. 80-123; Ord. 83-187; Ord. 01-42)