No person, firm, partnership, corporation, limited liability company or other entity (seller) shall do business in a peddlers and/or antique mall unless said seller shall pay a tax/license fee to the city in the amount of one hundred and twenty ($120) dollars per annum, payable in monthly increments of ten ($10) dollars per month. This tax/license fee shall be in lieu of a license fee payable in advance of doing business and in lieu of an annual occupational license net profit tax and the filing of an annual return therefor. It shall be the duty of the owner of a peddlers and/or antique mall to collect the foregoing monthly tax increments from each seller and to remit to the city on or before the fifth business day following the first day of each month all monthly payments collected or owed and, further, to provide each month to the city a complete list of names and addresses of all sellers doing business in said peddlers and/or antique mall. Monthly, sellers tax/license fees shall not be pro-rated for partial month’s operation. The said tax/license fee shall be collected and paid per seller. The obligation to pay monthly tax/license fee shall be retroactive to July 1, 2009.
(Ord. 6-2009, passed 9-8-09)