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State Law References: License taxes generally, A.R.S. § 42-1101 et seq.; luxury privilege taxes, § 42-1201 et seq.; transaction privilege taxes, § 42-1301 et seq.
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Art. I. Occupational License Tax, §§ 19-1--19-98
Div. 1. General Provisions, §§ 19-1--19-38
Div. 2. Employee Based Occupational License Tax, §§ 19-39--19-41
Div. 3. Swap Meet Proprietors, Outdoor Vendors, and Special Event Occupational License Tax, §§ 19-42--19-50
Div. 4. Liquor and Vending Machines License Tax, §§ 19-51--19-65
Div. 5. Tax on Hotels Renting to Transients, §§ 19-66--19-98
Art. II. Privilege and Excise Taxes, §§ 19-99--19-660
Div. 1. General Conditions and Definitions, §§ 19-99--19-130
Div. 2. Determination of Gross Income, §§ 19-200--19-290
Div. 3. Licensing and Recordkeeping, §§ 19-300--19-380
Div. 4. Privilege Taxes, §§ 19-400--19-485
Div. 5. Administration, §§ 19-500--19-595
Div. 6. Use Tax, §§ 19-600--19-660
Regulations--Privilege and Excise Taxes, Regs. 19-100.1--19-571.1
Art. III. Public Utility Tax, §§ 19-699--19-1120
Div. 1. General Conditions and Definitions, §§ 19-699, 19-700
Div. 2. Determination of Gross Income, §§ 19-800--19-890
Div. 3. Licensing and Recordkeeping, §§ 19-900--19-970
Div. 4. Public Utility Tax, §§ 19-1000--19-1080
Div. 5. Administration, §§ 19-1100--19-1120
Art. IV. Reserved, §§ 19-1200--19-1255
Article I. Occupational License Tax
Division 1. General Provisions
Sec. 19-1. Definitions.
Sec. 19-2. License required.
Sec. 19-3. Issuance by tax collector; contents.
Sec. 19-4. When taxes due.
Sec. 19-5. Prorating quarterly taxes.
Sec. 19-6. When taxes delinquent; penalty and interest applied.
Sec. 19-7. Time, place of payment generally.
Sec. 19-8. Mistake not to prevent collecting correct amount.
Sec. 19-9. Notice of termination of business required.
Sec. 19-10. Imposition of license tax; evidence of engaging in business.
Sec. 19-11. Right of entry of tax collector, revenue investigators, police; arrest authority.
Sec. 19-12. Appointment of revenue investigators; general duties.
Sec. 19-13. Tax collector, revenue inspectors to file complaints.
Sec. 19-14. Separate licenses required for separate places of business.
Sec. 19-15. Licenses to be displayed; exhibition upon demand.
Sec. 19-16. When certificate or permit from health department required.
Sec. 19-17. Exemption for businesses engaged in interstate commerce or whom conduct business solely with the United States Government.
Sec. 19-18. Conviction, punishment for failing to have license not to excuse non-payment of tax.
Sec. 19-19. Suspension and revocation.
Sec. 19-20. Application for license; information required.
Sec. 19-21. Rules and Regulations authorized; approval; filing; copies required.
Sec. 19-22. Exemption for low business volume.
Sec. 19-23. Administrative review; petition for hearing or for redetermination; hearing or redetermination; finality of order.
Sec. 19-24. Civil actions.
Sec. 19-25. Collection of taxes when there is succession in and/or succession of business interest.
Sec. 19-26. Successor in interest exemptions.
Sec. 19-27. Penalty--Failure to provide number of employees information.
Sec. 19-28. Limitation periods.
Sec. 19-29. Discount for timely advance annual payment of taxes.
Sec. 19-30. Other provisions.
Sec. 19-31. General administration and enforcement.
Sec. 19-32. Director of finance to keep records.
Sec. 19-33. Refund of prepaid license taxes.
Secs. 19-34--19-38. Reserved.
Division 2. Employee Based Occupational License Tax
Sec. 19-39. Application fee, annual license fee, annual renewal requirements, penalty.
Sec. 19-40. Exemptions for occupations paying other taxes.
Sec. 19-41. Occupational license tax schedule.
Division 3. Swap Meet Proprietors, Outdoor Vendors, and Special Event Occupational License Tax
Sec. 19-42. Swap meet proprietors, street fair vendors, and trade show dealers.
Sec. 19-43. Promoter.
Sec. 19-44. Peddlers.
Sec. 19-45. Ice cream truck vendors.
Secs. 19-46--19-50. Reserved.
Division 4. Liquor and Vending Machine License Tax
Sec. 19-51. Imposition--Liquor license tax.
Sec. 19-52. Quarterly--Liquor license fee schedule.
Sec. 19-53. Applications.
Sec. 19-54. Vending machines license fees.
Sec. 19-55. Business privilege license tax.
Secs. 19-56--19-65. Reserved.
Division 5. Tax on Hotels Renting to Transients
Sec. 19-66. Tax imposed; nature and source of transient rental occupational license tax.
Sec. 19-67. Registration.
Sec. 19-68. Determination of rent based upon method of reporting.
Sec. 19-69. Exclusion of vendor issued coupons and rebates from rental income.
Sec. 19-70. Exclusion of combined taxes from rent; itemization; notice; limitations.
Sec. 19-71. Licensing requirements.
Sec. 19-72. Special licensing requirements.
Sec. 19-73. Licensing; duration of license; transferability; display.
Sec. 19-74. Licensing: cancellation; revocation.
Sec. 19-75. Operating without a license.
Sec. 19-76. Recordkeeping requirements.
Sec. 19-77. Recordkeeping; claim of exclusion, exemption, deduction, or credit; documentation; liability.
Sec. 19-78. Inadequate or unsuitable records.
Sec. 19-79. Administration.
Secs. 19-80 Additional penalties.
Secs. 19-81--19-84. Reserved.
Division 6. Tax on Secondhand Dealers and Pawnbrokers
Sec. 19-85. Tax imposed.
Sec. 19-86. Due date of tax.
Sec. 19-87. Administration.
Secs. 19-88 – 19-98. Reserved.
Article II. Privilege and Excise Taxes
Division 1. General Conditions and Definitions
Sec. 19-99. Words of tense, number and gender; Code references.
Sec. 19-100. General definitions.
Sec. 19-110. Definitions: Income-producing capital equipment.
Sec. 19-115. Definitions: Computer software; custom computer programming. (Reg. 115.1)
Sec. 19-120. Reserved.
Sec. 19-130. Reserved.
Division 2. Determination of Gross Income
Sec. 19-200. Determination of gross income: in general.
Sec. 19-210. Determination of gross income: Transactions between affiliated companies or persons.
Sec. 19-220. Determination of gross income: Artificially contrived transactions.
Sec. 19-230. Determination of gross income based upon method of reporting.
Sec. 19-240. Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income.
Sec. 19-250. Exclusion of combined taxes from gross income; itemization; notice; limitations.
Sec. 19-260. Exclusion of fees and taxes from gross income; limitations.
Sec. 19-265. Reserved.
Sec. 19-266. Exclusion of motor carrier revenues from gross income.
Sec. 19-270. Exclusion of gross income of persons deemed not engaged in business.
Sec. 19-280. Reserved.
Sec. 19-285. Determination of gross income: Moratorium on certain taxes relating to certain real property.
Sec. 19-290. Special exemption for activities occurring on Davis Monthan Air Force Base.
Division 3. Licensing and Recordkeeping
Sec. 19-300. Licensing requirements.
Sec. 19-305. Reserved.
Sec. 19-310. Licensing: Special requirements.
Sec. 19-315. Reserved.
Sec. 19-320. License fees; annual renewal; renewal fees.
Sec. 19-330. Licensing: Duration; transferability; display; penalties; penalty waiver; relicensing; fees collectible as if taxes.
Sec. 19-340. Licensing: Cancellation; revocation.
Sec. 19-350. Operating without a license.
Sec. 19-360. Recordkeeping requirements.
Sec. 19-362. Recordkeeping: Income.
Sec. 19-364. Recordkeeping: Expenditures.
Sec. 19-366. Recordkeeping: Out-of-city and out-of-state sales.
Sec. 19-370. Recordkeeping: Claim of exclusion, exemption, deduction, or credit; documentation; liability.
Sec. 19-372. Proof of exemption: Sale for resale; sale, rental, lease, or license of rental equipment.
Sec. 19-380. Inadequate or unsuitable records.
Division 4. Privilege Taxes
Sec. 19-400. Imposition of privilege taxes; presumption.
Sec. 19-405. Advertising. (Regs. 405.1, 405.2)
Sec. 19-407. Reserved.
Sec. 19-410. Amusements, exhibitions, and similar activities.
Sec. 19-415. Construction contracting: Construction contractors.
Sec. 19-415.1. Liability for MRRA amounts equal to retail transaction privilege tax due.
Sec. 19-416. Construction contracting: Speculative builders. (Regs. 416.1, 416.2)
Sec. 19-416.1. Speculative builders: homeowner's bona fide non-business sale of a family residence.
Sec. 19-416.2. Reconstruction contracting.
Sec. 19-417. Construction contracting: Owner-builders who are not speculative builders.
Sec. 19-418. Reserved.
Sec. 19-420. Reserved.
Sec. 19-425. Job printing.
Sec. 19-427. Manufactured buildings.
Sec. 19-430. Timbering and other extraction.
Sec. 19-432. Mining.
Sec. 19-435. Publishing and periodicals distribution. (Reg. 435.1)
Sec. 19-444. Hotels.
Sec. 19-445. Rental, leasing, and licensing for use of real property.
Sec. 19-446. Reserved.
Sec. 19-447. Reserved.
Sec. 19-450. Rental, leasing, and licensing for use of tangible personal property.
Sec. 19-452. Reserved.
Sec. 19-455. Restaurants and bars.
Sec. 19-460. Retail sales: Measure of tax; burden of proof; exclusions.
Sec. 19-462. Retail sales: Food for home consumption.
Sec. 19-465. Retail sales: Exemptions.
Sec. 19-470. Telecommunication services.
Sec. 19-475. Transporting for hire. (Reg. 475.1)
Sec. 19-480. Utility services.
Sec. 19-485. Wastewater removal services.
Division 5. Administration
Sec. 19-500. Administration of this article; rule making.
Sec. 19-510. Divulging of information prohibited; exceptions allowing disclosure.
Sec. 19-515. Duties of the taxpayer problem resolution officer.
Sec. 19-516. Taxpayer assistance orders.
Sec. 19-517. Basis for evaluating employee performance.
Sec. 19-520. Reporting and payment of tax.
Sec. 19-530. When tax due; when delinquent; verification of return; extensions.
Sec. 19-540. Interest and civil penalties.
Sec. 19-541. Erroneous advice or misleading statements by the tax collector; abatement of penalties and interest; definition.
Sec. 19-542. Prospective application of new law or interpretation or application of law.
Sec. 19-545. Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
Sec. 19-546. Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; city attorney approval; rules.
Sec. 19-550. Limitation periods.
Sec. 19-553. Examination of taxpayer records; joint audits.
Sec. 19-555. Tax collector may examine books and other records; failure to provide records.
Sec. 19-556. No additional audits or proposed assessments; exceptions.
Sec. 19-560. Erroneous payment of tax; credits and refunds; limitations.
Sec. 19-565. Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town.
Sec. 19-567. Reserved.
Sec. 19-570. Administrative review; petition for hearing or for redetermination; finality of order.
Sec. 19-571. Jeopardy assessments. (Reg. 571.1)
Sec. 19-572. Expedited review of jeopardy assessments.
Sec. 19-575. Judicial review.
Sec. 19-577. Refunds of taxes paid under protest.
Sec. 19-578. Reimbursement of fees and other costs; definitions.
Sec. 19-580. Criminal penalties.
Sec. 19-590. Civil actions.
Sec. 19-595. Collection of taxes when there is succession in and/or cessation of business.
Sec. 19-596. Agreement for installment payments of tax.
Sec. 19-597. Private taxpayer rulings; request; revocation or modification; definition.
Division 6. Use Tax
Sec. 19-600. Use tax: definitions.
Sec. 19-601. Reserved.
Sec. 19-602. Reserved.
Sec. 19-610. Use tax: imposition of tax; presumption.
Sec. 19-620. Use tax: liability for tax.
Sec. 19-630. Use tax: record-keeping requirements.
Sec. 19-640. Use tax: credit for equivalent excise taxes paid another jurisdiction.
Sec. 19-650. Use tax: exclusion when acquisition subject to use tax is taxed or taxable elsewhere in this chapter; limitation.
Sec. 19-660. Use tax: exemptions.
Reg. 19-100.1. Brokers.
Reg. 19-100.2. Delivery, installation, or other direct customer services.
Reg. 19-100.3. Retailers.
Reg. 19-100.4. Out-of-city/out-of-state sales: Sales to Native Americans.
Reg. 19-100.5. Remediation contracting.
Reg. 19-110.1. Reserved.
Reg. 19-110.2. Reserved.
Reg. 19-115.1. Computer hardware, software, and data services.
Reg. 19-120.1. Reserved.
Reg. 19-200.1. When refundable deposits are includable in gross income.
Reg. 19-250.1. Excess tax collected.
Reg. 19-270.1. Proprietary activities of municipalities are not considered activities of a governmental entity.
Reg. 19-270.2. Proprietary clubs.
Reg. 19-300.1. Reserved.
Reg. 19-300.2. Reserved.
Reg. 19-310.1. Reserved.
Reg. 19-310.2. Reserved.
Reg. 19-310.3. Reserved.
Reg. 19-350.1 Reserved.
Reg. 19-350.2. Reserved.
Reg. 19-350.3. Reserved.
Reg. 19-360.1. Reserved.
Reg. 19-360.2. Reserved.
Reg. 19-405.1. Local advertising examples.
Reg. 19-405.2. Advertising activity within the city.
Reg. 19-407.1. Reserved.
Reg. 19-415.1. Distinction between the categories of construction contracting.
Reg. 19-415.2. Distinction between construction contracting and certain related activities.
Reg. 19-415.3. Construction contracting; tax rate effective date.
Reg. 19-416.1. Reserved.
Reg. 19-416.2. Reserved.
Reg. 19-425.1. Distinction between job printing and certain related activities.
Reg. 19-435.1. Distinction between publishing of periodicals and certain related activities.
Reg. 19-435.2. Advertising income of publishers and distributors of newspapers and other periodicals.
Reg. 19-445.1. When the rental, leasing, and licensing of real property is exempt as "casual."
Reg. 19-445.2. Reserved.
Reg. 19-445.3. Rental, leasing, and licensing of real property as lodging: Room and board; furnished lodging.
Reg. 19-447.1. Reserved.
Reg. 19-450.1. Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities.
Reg. 19-450.2. Rental, leasing, and licensing for use of tangible personal property: Membership fees; other charges.
Reg. 19-450.3. Rental, leasing, and licensing for use of equipment with operator.
Reg. 19-450.4. Rental, leasing, and licensing for use of tangible personal property: Semi-permanently or permanently installed tangible personal property.
Reg. 19-450.5. Rental, leasing, and licensing for use of tangible personal property: Delivery, installation, repair, and maintenance charges.
Reg. 19-455.1. Gratuities related to restaurant activity.
Reg. 19-460.1. Distinction between retail sales and certain other transfers of tangible personal property.
Reg. 19-460.2. Retail sales: Trading stamp company transactions.
Reg. 19-460.3. Retail sales: Membership fees of retailers.
Reg. 19-460.4. Retail sales: Professional services.
Reg. 19-460.5. Retail sales: Monetized bullion; numismatic value of coins.
Reg. 19-460.6. Retail sales: Consignment sales.
Reg. 19-465.1. Retail sales: Repair services.
Reg. 19-465.2. Retail sales: Warranty, maintenance and similar service contracts.
Reg. 19-465.3. Retail sales: Sale of containers, paper products, and labels.
Reg. 19-465.4. Retail sales: Aircraft acquired for use outside the state.
Reg. 19-470.1. Reserved.
Reg. 19-475.1. Distinction between transporting for hire and certain related activities.
Reg. 19-520.1. Reports made to the city.
Reg. 19-520.2. Change of method of reporting.
Reg. 19-555.1. Administrative request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond.
Reg. 19-571.1. Collection of tax in jeopardy.
Article III. Public Utility Tax
Division 1. General Conditions and Definitions
Sec. 19-699. Words of tense, number and gender; Code references.
Sec. 19-700. General definitions.
Division 2. Determination of Gross Income
Sec. 19-800. Determination of gross income in general.
Sec. 19-805. Exclusion from gross income of amounts derived from activities other than public utility business activities.
Sec. 19-810. Determination of gross income--Transactions between affiliated companies or persons.
Sec. 19-820. Same--Artificially contrived transactions.
Sec. 19-830. Same--Based upon method of reporting.
Sec. 19-840. Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income.
Sec. 19-850. Exclusion of combined taxes from gross income; itemization; notice; limitations.
Sec. 19-870. Exclusion of gross income of persons deemed not engaged in business.
Sec. 19-890. Exclusion of certain activities occurring on Davis Monthan Air Force Base from the measure of gross income.
Division 3. Licensing and Recordkeeping
Sec. 19-900. Licensing requirements.
Sec. 19-905. Special licensing requirements.
Sec. 19-910. Licensing--Duration of license; transferability; display.
Sec. 19-920. Same--Cancellation; revocation.
Sec. 19-930. Operating without a license.
Sec. 19-950. Recordkeeping requirements.
Sec. 19-960. Recordkeeping; claim of exclusion, exemption, deduction, or credit; documentation; liability.
Sec. 19-970. Inadequate or unsuitable records.
Division 4. Public Utility Tax
Sec. 19-1000. Imposition of public utility tax; credit; presumption.
Sec. 19-1070. Telecommunication services.
Sec. 19-1080. Utility services.
Division 5. Administration
Sec. 19-1100. Administration of this article.
Sec. 19-1110. Criminal penalties.
Sec. 19-1120. Civil actions.
Article IV. Reserved
Sec. 19-1200 – 19-1255. Reserved.
ARTICLE I.
OCCUPATIONAL LICENSE TAX
OCCUPATIONAL LICENSE TAX
DIVISION 1.
GENERAL PROVISIONS
GENERAL PROVISIONS
As used in this article:
Broker means any person engaged or continuing in business who acts for another for a consideration in the conduct of a business activity taxable under this article, and who receives for his principal all or part of the gross income from the taxable activity.
Business includes all activities or acts including professions, trades and occupations, personal or corporate, engaged in and caused to be engaged in with the object of gain, benefit or advantage, either direct or indirect, but not casual activities or sales.
Casual activity or sale means a transaction of an isolated nature made by a person who neither represents himself to be nor is engaged in a business subject to a tax imposed by this article; and which is wholly unrelated to that person's normal business transaction and which transaction occurs no more than once per calendar year.
Cigarette vending machine means any automatic vending machine used for the sale of cigarettes and controlled by the insertion of a coin, slug, token, plate or disc.
City means the City of Tucson, Arizona, in its present incorporated form or in any later reorganized, consolidated, enlarged or re-incorporated form.
Combined taxes means the sum of all applicable state transaction privilege and use taxes, all applicable transportation taxes imposed upon gross income by Pima County as authorized by A.R.S. Chapter 8.3, title 42, and all applicable taxes imposed by article I of this chapter.
Dealer trade show means an event having a duration not exceeding twenty (20) consecutive days, whereby dealers are engaged in sales to other dealers; however, such sales activity need not be limited exclusively to sales between dealers.
Employee means any individual who performs services for an employing unit and who is subject to the direction, rule, or control of the employing unit as to both the method of performing or executing the services and the results to be effected or accomplished; or who directs, rules or controls the employing unit, except employee does not include:
(1) An individual who performs services as an independent contractor, business person, agent or consultant, or in a capacity characteristic of an independent profession, trade, skill or occupation.
(2) An individual subject to the direction, rule, control or subject to the right of direction, rule or control of an employing unit solely because of a provision of law regulating the organization, trade or business of the employing unit.
Employing unit means an individual or type of organization, including a sole proprietorship, partnership, association, trust estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor of any of the foregoing, or the legal representative of a deceased person, who directs, rules or controls activity of one or more employees toward a purpose or objective.
Federally exempt organization means an organization which has received a determination of exemption under 26 U.S.C. section 501(c) and rules and regulations of the Commissioner of Internal Revenue pertaining to same, but not including a "governmental entity", "non-licensed business" or "public educational entity".
Finance director means the finance director of the city.
Hotel means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home, at a fixed location or other similar structure or portion thereof, and also means any space, lot or slab which is occupied or intended or designed for occupancy by transients in a mobile home or house trailer furnished by them for such occupancy. It includes any building or group of buildings containing sleeping accommodations for more than five (5) persons which are open to the transient public. It does not mean any convalescent home or facility, home for the aged, hospital, jail, military installation, fraternity or sorority house, nor does it mean a structure operated exclusively by an association, institution, governmental agency or corporation for religious, charitable or educational purpose or purposes, no part of the earnings of which association or corporation inures to the benefit of any private shareholder or individual.
Hotel operator means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agency of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this section and shall have the same duties and liabilities as his principal.
Jukebox means any music vending machine, contrivance or device which, upon the insertion of a coin, slug, token, plate, disc or key into any slot, crevice or other opening, or by the payment of any price, operates or may be operated for the emission of songs, music or similar amusement.
Liquor sale means the sale of all alcoholic beverages as regulated by the Arizona Department of Liquor License and Control.
Mechanical amusement device includes any machine, except any machine in or upon which children may ride, which, upon the insertion of a coin, slug, token, plate or disc, may be operated by the public generally or used as a game, entertainment or amusement, excepting pay television, whether or not registering a score, as well as such devices as marble machines, pinball machines, skill ball, mechanical grab machines, miniature or mechanical billiard or snooker tables, or bumper pool, and all games, operation or transactions similar thereto.
Occupancy means the use or possession, or the right to the use or possession, of any room or rooms or portion thereof, in any hotel for dwelling, lodging or, sleeping purposes and includes furnishings or services and accommodations accompanying the use or possession of said dwelling space, including storage for the property of the tenant and mandatory valet parking services.
Pawnbroker has the same meaning it does in A.R.S. § 44-1621.
Person means an individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver, syndicate, broker, the federal government, this state or any political subdivision or agency of this state. For the purposes of this chapter, a person shall be considered a distinct and separate person from any general or limited partnership or joint venture or other association with which such person is affiliated. A subsidiary corporation shall be considered a separate person from its parent corporation for purposes of taxation of transactions with its parent corporation.
Promoter means an individual who promotes, schedules, contracts for, or otherwise arranges for a sales event, show, exhibition or any other public event where other individuals gather to sell, show, exhibit, display, entertain or in any other way render services to the general public for periods of twenty-one (21) consecutive days or less.
Receipt (of notice) by the taxpayer means the earlier of actual receipt or first attempted delivery by certified United States mail to the taxpayer's address of record with the tax collector.
Recreational vehicle means a motor vehicle or trailer designed for dwelling, lodging, or sleeping purposes.
Recreational vehicle park means any space, lot, or slab which is occupied or intended or designed for occupancy by occupants in a recreational vehicle as defined in section 19-1.
Recreational vehicle park operator means a person who is proprietor of a park, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agency of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this section and shall have the same duties and liabilities as his principal.
Rent means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.
Secondhand dealer has the same meaning it has in section 7-97(4) of this Code.
Street fair means an open-air marketplace event, having a duration not exceeding five (5) consecutive days, the boundaries of which have been set by the city for use by street fair vendors selected as set forth in section 7-300(b) and (c) of this Code and in which:
(1) Public access to the city streets and alleys is curtained by city action designating the specific portions of streets and alleys to be utilized for a specific time for street fair purposes only; and
(2) Public access to city sidewalks is curtained by city action limiting use of the sidewalks to pedestrian traffic only and prohibiting vending to, from, or upon those sidewalks during the specific time set for the street fair.
Street fair vendor means anyone who sells a product or renders a service at a street fair as defined in this article.
Successor in interest means any person who acquires a business interest by any means whatsoever.
Swap meet means a place of commercial activity, popularly known as a swap meet, flea market, park-and-swap, which is:
(1) Open to the general public for the purchase of merchandise on the premises;
(2) Available to the general public who wish to sell merchandise on the premises, whether such sellers or vendors are in the business of vending or are making casual sales or some combination thereof;
(3) Composed of stalls, stands or spaces allotted to vendors, at least one (1) of whom does not occupy the same allotted space or spaces on an uninterrupted continuous daily basis.
Swap meet premises means any building, structure, lot or other area at which a swap meet sale is conducted.
Swap meet proprietor means any person who rents, sells, donates or otherwise makes available to swap meet vendors any space within premises owned or controlled by the swap meet proprietor for the purpose of making sales.
Swap meet vendor means any person upon the swap meet premises for the purpose of causing the advertisement of or making a sale at a swap meet.
Tax collector means the finance director or his/her designee or agent.
Transient means any person who exercises occupancy or is entitled to occupancy of a hotel or recreational vehicle space as defined in this section by reason of concession, permit, right of access, license, or other agreement on a daily or weekly basis, or on any other basis for less than thirty (30) consecutive calendar days, counting portions of calendar days as full days. Any such person so occupying space in a hotel or recreational vehicle space shall be deemed to be a transient unless there is an agreement in writing between the operator and the occupant providing for a period of occupancy of thirty (30) days or more. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this section may be considered.
Vending machine or machine means cigarette vending machine, jukebox or mechanical amusement machine.
Vending machine distributor means any person having his principal place of business in the city, or who conducts any portion of his business in the city, who sells, leases or rents for operation in the city under any kind of an agreement, or has an interest in by agreement or contract or otherwise, or services and maintains, one (1) or more of the machines defined in this section.
Vending machine owner-operator means any person who owns and operates or maintains one (1) or more "vending machines" as defined in this section, upon premises owned, operated, controlled or leased by him.
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 8128, § 1, 9-27-93; Ord. No. 10360, § 1, 12-19-06, eff. 1-1-07; Ord. No. 10790, § 4, 5-18-10, eff. 1-1-11; Ord. No. 11472, § 1, 6-20-17, eff. 9-1-17)
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