(A) (1) Businesses. All businesses which are located within the municipal limits of the Town of Fletcher, as defined by this chapter, shall be required to have a business licence permit from the Town of Fletcher.
(3) Exemptions and special provisions. The following persons and firms are exempt from the peddler’s tax:
(a) Sellers of farm or nursery products they produced;
(b) Sellers of crafts or goods they or their household produced;
(c) Nonprofit charitable, educational, religious, scientific or civil organizations;
(d) Sellers of printed material, wood for fuel, ice, seafood, meat, poultry, livestock, eggs, dairy products, bread, cakes or pies;
(e) Licensed automobile dealers;
(f) Who locates at a farmer’s market;
(g) Who is part of the State Fair or an agricultural fair licensed by the Commissioner of Agriculture; or
(h) Who sells goods at an auction conducted by an auctioneer licensed in compliance with G.S. Chapter 85B.
(B) Door to door.
(1) Door-to-door residential salesmen. Shall be a merchant who travels from door to door in a residential area or to a private home with the intent to sell an inventory of goods, who has the goods on his or her person or offers the goods for delivery at a later date by the merchant’s designee.
(2) Special provision. Door-to-door residential salespersons must receive a permit from the Tax Collector to operate within the town limits. The permit will be valid for 5 working days and must be renewed after each 5-day period. Copies of the permit will then be given to Fletcher Police Chief.
(3) Fees. The cost of this permit shall be $5 for each permit.
(C) Peddlers.
(1) Peddlers. Shall be a person who travels from place to place with an inventory of goods, who has the goods at retail or offers the goods for sale at retail, and who delivers the identical goods he or she carries with him or her.
(2) Fees. The fee shall be per annum as follows:
Type | Fee |
Peddler of farm products only | $20 |
Peddler on foot | $10 |
Peddler with vehicle | $15 |
(3) Exemptions and special provisions. The following persons and firms are exempt from the peddler’s tax:
(a) Sellers of farm or nursery products they produced;
(b) Sellers of crafts or goods they or their household produced;
(c) Nonprofit charitable, educational, religious, scientific or civil organizations;
(d) Sellers of printed material, wood for fuel, ice, seafood, meat, poultry, livestock, eggs, dairy products, bread, cakes or pies;
(e) Licensed automobile dealers;
(f) Peddlers who maintain a fixed permanent location from which they make at least 90%of their sales; and
(g) Peddlers who comply with G.S. §§ 25A-38 through 25A-42 (consumer credit.)
(Ord. O-95-6, passed 12-11-1995)