(Added by Ord. No. 155,562, Eff. 8/9/81.)
(a) Any person who is a certified producer and who sells goods, wares or merchandise at a certified farmer’s market is deemed for the purposes of this article to be the employee of the operator of the certified farmer’s market and not liable for payment of business tax for the sales provided that the operator shall pay to the City business taxes measured by the gross receipts from the sales computed at the rate provided in Section 21.44. The Director of Finance shall issue a registration certificate in the manner provided in this article to any operator deemed in this section to be an employer who undertakes to pay business taxes in the manner provided here. (Amended by Ord. No. 178,101, Eff. 1/9/07.)
(b) For the purpose of this section a certified producer shall mean a person authorized by the County Agricultural Commissioner to sell directly to consumers at a certified farmer’s market products produced upon land which is controlled by such person.
(c) For the purpose of this section a certified farmer’s market shall mean a location approved by the County Agricultural Commissioner where products may be sold by certified producers directly to consumers and which is operated by one or more certified producers, a nonprofit organization or a local government agency.