(A) Sales tax should be collected and remitted on the gross receipts for all “garage,” “lawn,” “yard,” “attic,” “porch,” “room,” “backyard,” “patio,” “carport,” “flea market,” “rummage” or “estate”not otherwise exempt in § 114.04.
(B) A blank sales tax form will be provided to the seller with the garage sale permit.
(C) When completing the form, the seller should write in Hobart where the sale occurred so that tax revenue will be apportioned back to the city.
(Prior Code, § 9-606) (Ord. 06-01, passed 7-11-2005)