(Added by Ord. No. 144,111, Eff. 12/31/72.)
(a) Nothing contained in Section 21.42, Wholesale Sales, in Section 21.44, Retail Sales, in Section 21.47, Commission Broker or Article 1.2 of Chapter 2 relative to art and cultural shows, shall be construed to require the payment of a tax by any person operating a temporary exhibit at a bona fide trade show where the temporary exhibit does not exceed 14 days within any six-month period in a calendar year at any single trade show. (Amended by Ord. No. 178,101, Eff. 1/9/07.)
(b) For the purpose of this section a bona fide trade show means an exhibition of products or services or both of a specified industry, presented for educational purposes and industry improvement. Attendance and sales are limited to persons dealing in or using the products and services of the specific industry in the conduct of a commercial enterprise.
Such shows are usually, but not necessarily, sponsored by trade associations or scientific societies for the advancement and improvement of the industry in which the society or association members deal. Technical or professional meetings are usually conducted concurrently with exhibits at such shows dealing in subjects concerning the particular industry.