(A) A TRANSIENT MERCHANT is defined as any person, firm, or corporation (whether as owner, agent, consignee, or employee) who engages in a temporary business of selling from a display of goods, wares, or merchandise within the city and who occupies temporarily any building, structure, motor vehicle, tent, railroad box-car, or any street, alley, lot, or other place within the city for the exhibition and sale from such display of goods, wares, or merchandise. Sale must be made from stock of goods displayed, and no orders may be taken for future delivery.
(B) A TRANSIENT MERCHANT, for the purposes of this chapter, shall not include the following:
(1) Fundraising activities of nonprofit organizations or groups who are exempt from the State Gross Retail Tax;
(2) A person selling goods, wares, or merchandise of any description raised, produced, or manufactured by the individual offering the same for sale at a garage sale, flea market, bake sale, or craft show;
(3) A person selling at an art fair or festival or similar event at the invitation of the event’s sponsor if all of the following conditions are met:
(a) The sponsor is a governmental entity or a nonprofit and/or tax exempt organization;
(b) The person provides the sponsor with the person’s sales tax license number; and
(c) The sponsor provides a list of the event’s vendors and their sales tax license numbers to the State Department of Revenue.
(4) Other activities are at the discretion of the Mayor, Finance Officer, and two other Council members.
(Prior Code, § 5.12.020) (Ord. 07-2, passed - -; Ord. 09-12, passed 9-3-2009)