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(a) In general. Except as provided in subsections (b) and (c), there is imposed on every secondhand dealer and pawnbroker operating in fixed location in the city an occupational license tax in the amount of one thousand dollars ($1,000.00).
(b) Out of city dealers.
(1) A secondhand dealer described in subsection (b)(2) shall pay an occupational license tax as follows:
(A) If the dealer conducts one (1) or two (2) shows in a calendar year, a tax of five hundred dollars ($500.00).
(B) If the dealer conducts three (3) or more shows in a calendar year, a tax of one thousand dollars ($1,000.00).
(2) A secondhand dealer liable for the tax imposed by subsection (b)(1) is one who:
(A) Has not already paid the tax imposed by subsection (a) in that year; and
(B) Conducts business at a location that is not that person's or entity's actual business address, such as a hotel, meeting hall, convention center, or other short term leased or rented location
(c) Exclusion. A secondhand dealer or pawnbroker who has submitted less than one thousand (1,000) reports to the chief of police, as required by section 7-98, in the calendar year prior to the date the tax imposed by subsection (a) is due is exempt from the tax imposed by such subsection. The chief of police shall transmit to the director of finance the names of all secondhand dealers and pawnbrokers subject to such tax no later than January 15 of each year.
(Ord. No. 10790, § 6, 5-18-10, eff. 1-1-11)
The tax imposed by section 19-85 is due and payable on March 1.
(Ord. No. 10790, § 6, 5-18-10, eff. 1-1-11)
ARTICLE II.
PRIVILEGE AND EXCISE TAXES*
PRIVILEGE AND EXCISE TAXES*
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*Editors Note: Section 1 of Ord. No. 6674, adopted Mar. 23, 1987, repealed former art. II, §§ 19-39--19-181; and § 3 added a new art. II, §§ 19-99--19-602, and Regs. 19-100.1--19-571.1. The article was formerly derived from 1953 Code, ch. 29, §§ 1--36, 39, and Ord. Nos. 1850, 1923, 1924, 2318, 2384, 2494, 2586, 2878, 2891, 3098, 3238, 3378, 3854, 3869, 3885, 4332, 4396, 4433, 4636, 4710, 4826, 4899, 4918, 5136, 5147, 5170, 5230, 5300, 5337, 5488, 6021, 6064, 6097, 6483, 6538, 6646. Prior to its amendment by Ord. No. 6674, the article was entitled "Business Privilege Licenses (Sales Tax)." Section 2 of Ord. No. 6674, changed the title to "Privilege and Excise Taxes."
Ordinance No. 6969, adopted June 6, 1988, is not included herein, but §§ 1--3 of such ordinance provide as follows:
Section 1. The document entitled "Corrective Amendment to the 1988 Amendments to City Tax Code" (which Amendments were adopted in Ordinance No. 6938) three (3) copies of which are on file in the office of the city clerk, is hereby declared to be a public record and said copies are ordered to remain on file with the city clerk.
Section 2. The document made a public record in section 1, a copy of which is attached as Exhibit A to this ordinance, is hereby adopted and made a part hereof as though fully set out herein.
Section 3. The provisions of this ordinance are effective retroactively to April 25, 1988."
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