Every person engaged in the retail sale and delivery of goods, wares or merchandise shall be deemed to be engaged in carrying on a temporary business unless his or her goods, wares or merchandise shall have been assessed for taxation in the city during the current year.
(Prior Code, § 14-54) (Ord. passed 5-20-1976)
Statutory reference:
Transient merchants, M.C.L.A. §§ 445.371 et seq.