For the privilege of participating in a swap meet within the meaning of this chapter, each swap meet exhibitor shall pay a tax in the amount of One and no/100ths ($1.00) Dollar per swap meet stall per day. Such tax shall constitute a debt owed by the swap meet exhibitor to the City and shall be extinguished only by payment to the swap meet operator or to the City. The swap meet exhibitor shall pay the tax to the swap meet operator at the time and on the day the swap meet exhibitor participates in the swap meet. Any unpaid tax shall be paid upon the termination of the swap meet exhibitor's participation in the specific swap meet. Each swap meet operator shall collect the tax imposed by the provisions of this chapter to the same extent and at the same time as any other fees are collected from every swap meet exhibitor. The amount of the tax shall be separately stated from any other moneys collected by the swap meet operator. The operator shall not advertise or state in any manner that the tax, or any part thereof, will be assumed or absorbed by the operator, or that the tax will not be added to any other charges, or that any part of the tax will be refunded, except in the manner provided in this chapter.
Every swap meet operator liable for the collection and payment to the City of any tax imposed by the provisions of this chapter shall keep and preserve, for not less than three (3) years, all records necessary to determine the amount of such tax. The operator shall make such records available for inspection on demand by the License Collector so long as such request is made during business hours.
On or before the next day of the month following the close of the calendar month, or at the close of any other reporting period which may be established by the License Collector, each operator shall file a return with the License Collector showing the total fees charged and received, the amount of the tax collected pursuant to the provisions of this chapter, and such other information as may be required by the License Collector. At the time the return is filed the operator shall remit the full amount of the tax collected to the License Collector. The License Collector may establish such other reporting periods as he deems necessary or expedient to assure the collection of the tax. Returns and payments shall be due immediately upon cessation of business for any reason.
Every operator shall hold all taxes collected pursuant to the provisions of this chapter in trust for the account of the City until payment thereof is made to the License Collector. Any operator who fails to remit the tax within the time required shall pay a penalty to the City in the amount of ten (10%) percent of the amount of the tax. In addition to any penalties imposed, an operator who fails to remit any tax imposed by the provisions of this chapter shall pay interest at the rate of one-half (1/2) of one percent per month on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent. If any operator shall fail or refuse to collect the tax or to make within the prescribed time any report or remittance of the tax, or any portion thereof, the License Collector shall estimate the amount of tax due and assess against such operator the tax, interest, and penalties provided for in this chapter. The License Collector shall give a notice in writing of the amount so assessed by serving such notice personally or by depositing it in the United States mail, postage prepaid, addressed to the swap meet operator at his last-known place of business. The appeal provisions of this Code shall apply to any swap meet operator who feels aggrieved by any action of the License Inspector or License Collector pursuant to the provisions of this Code. The License Collector shall promulgate a set of regulations required for the refunding of overpayments by swap meet operators.
(§ 1, Ord. 341-NS, eff. November 30, 1972)