Every person engaging in the business of selling goods, wares, or merchandise in liquidation of the assets of insolvent or bankrupt persons or in the business of liquidating goods, wares, or merchandise which have been damaged by fire, flooding, or other calamity shall pay a license tax of three hundred dollars for each day that such a sale is conducted within the city; provided, however, that this section shall not apply to persons selling their own property in the regular course of business from a permanent business establishment.
(Ord. 78-6-798 § 2 (part); prior code § 5.08.200 (Ord. 494 § 58, 1960))