(a) Solicitors, peddlers, hawkers, itinerant merchants and transient vendors of merchandise or services shall be subject to a graduated fee, no lower than twenty-five dollars ($25.00) and no greater than one hundred dollars ($100.00), in lieu of filing a return.
(b) The Tax Commissioner shall promulgate rules and regulations, approved by the Board of Review, for the implementation of this section and the charging of such graduated fee in lieu of a return. (Ord. 7087. Passed 11-10-09.)