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In lieu of the occupational license tax imposed by section 19-41(a), swap meet proprietors, street fair vendors, and trade show dealers shall pay an occupational license tax as follows:
(1) Swap meet proprietor.
a. Swap meet proprietor occupational license tax is based on gross receipts.
b. Percentage of gross receipts of swap meet proprietor--4.75%.
c. Payment. Proprietor occupational license tax shall be due and payable monthly on or before the first day of the second month next succeeding the month in which the tax accrues and shall be delinquent five (5) days thereafter.
d. Application. A proprietor license may be issued by the city upon the prior city approval of the application of the proprietor on forms supplied by the city for such a proprietor license and upon the prior payment by the proprietor to the city of a one-time thirty- dollar ($30.00) proprietor occupational license tax application fee.
(2) Street fair and community special event vendor.
a. Except as provided in subparagraph (b) each street vendor and community special event vendor shall pay a tax of seventeen dollars and seventy-five cents ($17.75) per location per street fair event.
b. Every person who is currently licensed by the city under any other provision of chapter 19 is exempt from this section and shall not be classified as a street fair or community special event vendor.
(3) Dealers-Trade shows. Each location, each dealer--$28.00.
(Ord. No. 10448, § 4, 9-5-07, eff. 1-1-08)