§ 25-91. Flea markets and temporary exhibitions.

(a)

Any person engaged in operating a flea market or temporary exhibition, not otherwise considered a permanent exhibit under this article, where tangible personal property is sold, shall pay an additional business tax of two hundred twenty-five dollars ($225.00).

(b)

Each individual lessee or stall occupant of such flea market or exhibition engaged in the selling of tangible personal property shall pay an annual business tax of thirty dollars ($30.00).

(c)

In lieu of the individual lessees or stall occupants being required to pay an annual business tax under subsection (b), the flea market operator or exhibitor may pay an annual thirty dollars ($30.00) business tax for tables and stalls at which persons will be engaged in occasional sales.

(d)

In lieu of the individual lessees or stall occupants being required to pay an annual business tax under subsection (b), the operator of a temporary exhibition may pay a fee of six dollars ($6.00) for each exhibit, for each show that is held during the year.

(Code 1965, § 7-86; Ord. No. 80-15, § 38, 9-15-80; Ord. No. 2006-24 , § 1, 12-19-06)