Skip to code content (skip section selection)
When in the opinion of the tax collector it is necessary for efficient administration of this article, he may regard any salesman, representative, peddler, canvasser or agent of any dealer, distributor, supervisor or employer under whom he operates or from whom he obtains tangible personal property for sale, rental, lease or license as a retailer for the purposes of this article, irrespective of whether he is making sales, rentals, leases or licenses on his own behalf or on behalf of others. The tax collector may also regard such dealer, distributor, supervisor or employer as a retailer for the purposes of this article.
(Ord. No. 6674, § 3, 3-23-87)