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(A) For the purposes of this subchapter, the words RETAIL MERCHANT or WHOLESALE MERCHANT shall mean and include all persons who, at a fixed place of business, sell goods, wares or merchandise at retail or wholesale or on commission, consignment or otherwise.
(B) MERCHANTS shall include, but not be limited to:
(1) Automobile dealers (new or secondhand).
(2) Automobile accessories.
(3) Art goods and curios.
(4) Athletic goods.
(5) Bakeries (retail or wholesale).
(6) Books, magazines and stationery.
(7) Butcher shop.
(8) Billiards, pool or bowling alleys.
(9) Boarding houses.
(11) Clothing and furnishings.
(14) Cleaning and pressing.
(15) Drug stores.
(16) Department stores and dry goods.
(17) Farmers market proprietor or vendor.
(19) Fuel dealers.
(20) Furniture dealers.
(21) Grocery stores.
(22) Glass and awning.
(23) Garage (repair or storage).
(24) Hardware stores.
(26) Implement stores.
(27) Job printing.
(28) Junk dealers.
(29) Jewelry stores.
(30) Lumber yards.
(31) Ladies ready to wear.
(32) Laundries (power or steam).
(33) Lunch counters.
(34) Milk distributors.
(35) Machine or repair shop.
(36) Motion pictures.
(38) Newspaper publishers.
(39) Office supplies and equipment.
(40) Plumbing supplies.
(42) Sign or car painting.
(43) Shoe stores.
(44) Shoe repair shops.
(45) Seed, hay and grain dealers.
(46) Service stations.
(47) Secondhand stores.
(47) Secondhand stores.
(48) Street fair proprietors or vendors.
(49) Tire dealers.
(50) Wholesale merchants.
(51) Water distributors.
(C) RESIDENT BUSINESS. A resident business or resident merchant is defined as any person, whether owner or otherwise, who engages in a regular business of selling and delivering goods or providing services from a fixed place of business within the city.
(D) NONRESIDENT BUSINESS. A nonresident business is defined as any person whether owner or otherwise who, from a fixed place of business outside the city, consummates a business transaction initiated at that outside fixed location by delivery of goods or provision of services to a customer's location within the city.
(E) ITINERANT BUSINESS. An itinerant business is defined as any person whether owner or otherwise, whether a resident of the city or not, who engages in a temporary business of selling and delivering goods or providing services within the city, and who, lacking a fixed location within the city and in furtherance of such purpose, uses any street or other place within the city, for the temporary exhibition and sale of such goods or provision of services, either privately or at public auction. The person so engaged shall not be relieved from complying with the provisions of this chapter merely by reason of associating temporarily with any local dealer, trader, merchant or auctioneer or by conducting such transient business in connection with, as a part of or in the name of any such local dealer, trader, merchant or auctioneer.
(F) SECONDARY LOCATION LICENSE. A secondary location license is defined as a temporary license of a sales location for a resident business.
(G) CITY LICENSE TAX COLLECTOR. As used in this subchapter, CITY LICENSE TAX COLLECTOR shall mean the Finance Director, his or her successor, or other city designee, charged with the administration of this subchapter.
(H) GARAGE SALES. A garage sale is the sale on residential property of goods typically associated with residential use, conducted by a resident of the property.
('80 Code, § 16-20) (Ord. 729, passed 10-15-57; Ord. O99-44, passed 8- 18-99; Ord. O2012-25, passed 11-21-12; Ord. O2013-41, passed 8-7-13)