A. A single-event Sales Tax license shall be required for any special event held at a single location for ninety (90) or fewer consecutive days. A single-event Sales Tax license shall be closed thirty (30) days following the last day of the special event.
B. A multiple event Sales Tax license shall be required for any retailer who sells at multiple special events at more than one location within the two (2) year licensing cycle.
C. A cash deposit of one hundred and twenty-five dollars ($125.00) may be required before a special event Sales Tax license is issued, except that if the Director determines that the tax liability is likely to exceed one hundred and twenty-five dollars ($125.00), the Director may require a larger cash deposit.
D. If the Sales Tax liability is less than the posted cash deposit, a refund may be applied for within thirty (30) days after the expiration of a special event license. (Ord. 12-99; Ord. 23-34)