(A) Every person who engages in the sale of personal property (commonly referred to as a “yard sale”) within the confines of their residential property, or at any other location, shall pay a license fee of $10. The license shall be valid for a period of 3 days from the date of issuance of the license and shall be non-transferable to any other person during the period of the license.
(B) It is further provided that no more than 2 licenses shall be issued during the tax year established by this subchapter to the same person and/or for the same location.
(C) In cases where the sale is conducted by 2 or more persons in a joint effort, it will be the responsibility of the owner of the property where the sale is held to secure the license as provided for in this division.
(D) In the event that the yard sale is being conducted by a non-profit organization, the $10 license fee may be waived by the Chief Financial Officer or his or her representative upon submission by the organization of a copy of the certification of their non-profit status by the Kentucky Secretary of State. All such organizations are required to register with the City’s Chief Financial Officer or his or her representative the dates and location of the proposed sale.