Sec. 19-85. Tax imposed.
   (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)