(A) Any person engaged in the business of selling tangible personal property at retail as a concessionaire or other type of seller at art shows, flea markets and similar exhibitions or events may be required to make a daily report of the amount of the sales to the Village Clerk and to make a daily payment of the full amount of tax due.
(1) The Clerk shall impose this requirement when it finds there is a significant risk of loss of revenue to the village at such an exhibition or event.
(2) Such a finding shall be based on evidence that a substantial number of concessionaires or other sellers who are not residents of the village will be engaging in the business of selling tangible personal property at retail at the exhibition or event or other devices of a significant risk of loss of revenue to the village.
(B) The Clerk shall notify concessionaires and other sellers affected by the imposition of this requirement. In the absence of notification by the Clerk the concessionaires and other sellers shall file their returns as otherwise required by this subchapter.
(Prior Code, § 35.095) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999