A Special Event Organizer shall:
   (a)   File with the Commissioner of the Revenue at least fourteen days prior to the proposed start of each Special Event a list of all Special Event Itinerant Vendors to whom a space, booth or other area has been leased or assigned for the purpose of operating a temporary business or sales activity during the Special Event.
   (b)   Advise each Special Event Itinerant Vendor of their responsibility for collecting Virginia sales and use taxes on all transactions, and that sales tax forms may be obtained from the Commissioner of the Revenue's Office.
(Ord. 04-13. Passed 10-12-04.)