(A) There is levied an occupation tax on each and every hawker, peddler, seller, solicitor and buyer of goods and services, at retail, for purposes of consumption or use, in whole or in part, directly or indirectly, by the purchaser, by sample or by taking orders or otherwise, including itinerant magazine or book agents or sales persons who are engaged in the occupation and business of selling or soliciting orders for the sale or purchase of goods, wares, merchandise, magazines, periodicals, services or books within the village limits, said tax being for the purpose of raising the revenue and being in lieu of customary taxes paid by businesses with fixed locations in the village.
(B) All of the sellers, agents or peddlers mentioned in division (A) shall pay as an occupation tax the sum of $10 per year, and in addition thereto, shall obtain the license and comply with the further requisites of this chapter.
(C) In the event that the hawker, peddler, seller, solicitor or buyer of goods as is outlined herein conducts his operation in interstate commerce so as to make it impossible for the provisions of this occupation tax to apply to him, said party shall nevertheless be subject to the further provisions of this chapter relative to licensing and qualifying himself for the taking of orders for goods.
(Ord. D-85, passed 6-12-1989)