(A) The license fee for license of a used automobile business by a dealer in new cars shall from time to time be established by resolution of the City Council for each lot or location at which he offers used cars for sale. The license fee herein provided for each site used by any person who is not a new car dealer, but who has a regularly established used automobile business in the city, shall also from time to time be established by resolution of the City Council. The license fee herein provided for each site used by any person engaging temporarily in the used automobile business in the city as a transient merchant shall from time to time be established by resolution of the City Council.
(B) Every person shall be considered as an itinerant merchant engaging temporarily in business as a used automobile dealer until the assessable portion of his goods, wares or merchandise has been assessed for taxation in the city and paid.
(Ord. 108, passed 7-18-38)
Cross-reference:
Itinerant merchants, see Ch. 112