Swap meet operators and certified farmers’ market operators and swap meet and certified farmers’ market vendors shall pay either a business license tax based upon gross receipts pursuant to § 5.02.310, or pay such tax based upon a flat rate according to the following schedule.
(A) Swap meet and certified farmers’ market operators. Swap meet and certified farmers’ market operators shall pay either (1) an annual fee of $350 per location at which a swap meet or certified farmers’ market is operated, or (2) based on estimated gross receipts. An operator may elect to pay a license tax under Classification A, as provided in 5.02.310 measured by gross receipts from the business done within the city up to but not exceeding, the flat rate. The swap meet or certified farmers’ market license tax is payable to the city upon issuance of a business license tax certificate. Swap meet and certified farmers’ market operators shall select either a gross receipts or flat rate schedule at the time of issuance of a business license or upon renewal of the same and that selection shall remain effective until the expiration of such business license or renewal.
(B) Swap meet and certified farmers’ market vendors. Swap meet and certified farmers’ market vendors, not in possession of a valid Corona business license tax certificate, shall pay a business license tax of $2 per day, for each concession stall operated in a swap meet or certified farmers’ market. The swap meet operator shall be responsible for the collection of such flat rate tax and payment of the same to the city in accordance with the schedule for reporting identified in § 5.02.327. The certified farmers’ market operator will remit the $2 per day, for each concession stall operated in a certified farmers’ market monthly on a form provided by the city.
(`78 Code, § 5.02.325.) (Ord. 3018 § 3, 2009; Ord. 2222 § 4, 1994.)