City of Buffalo, NY
Erie County
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Table of Contents
Table of Contents
[HISTORY: Derived from the Charter and Ordinances, 1974, of the City of Buffalo as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Amusements — See Ch. 75.
Auctions and auctioneers — See Ch. 81.
Peddling and soliciting — See Ch. 316.
[Derived from Secs. 260 through 264 of Ch. V of the Charter and Ordinances, 1974]
A. 
A tax is hereby levied upon all persons and corporations now or hereafter conducting a transient retail business in the City of Buffalo.
B. 
Such tax shall be computed in the manner and at the rate specified in the General Municipal Law of the State of New York. Said tax shall be due and payable immediately upon the expiration of the permit hereinafter mentioned and immediately upon the completion of said business if the same is completed prior to the expiration of said permit.
As used in this article, the following terms shall have the meanings indicated:
TRANSIENT BUSINESS
One conducted in a store, hotel, house, building or structure for the sale at retail of goods, wares and merchandise, except food products, and which is intended to be conducted for a temporary period of time and not permanently and does not have its home offices within the boundaries of the City of Buffalo.
[Amended 12-9-2003, effective 12-19-2003]
Any person or corporation desiring to conduct or to continue to conduct a transient retail business in the City shall present to the Commissioner of Permit and Inspection Services a verified petition stating:
A. 
The name and permanent address of the person or corporation desiring to conduct such business.
B. 
The place where and the time during which said business is to be conducted.
C. 
The name and local address of the person to be in immediate charge of said business.
D. 
The character of the merchandise to be dealt in.
E. 
The estimated amount of the gross sales which will be made.
A. 
Every person or corporation, before engaging in a transient business in the City, shall file the bond and procure the permit herein required.
B. 
The Commissioner of Permit and Inspection Services, in granting permission to conduct such business, shall fix the amount of the bond at not less than $100 nor more than $1,000, to be furnished by the applicant.
[Amended 12-9-2003, effective 12-19-2003]
C. 
Each applicant, before receiving a permit to conduct such business, shall file with the Commissioner of Permit and Inspection Services a bond with a sufficient surety or sureties in the amount so fixed conditioned that such person or corporation will make a full and complete report of the gross amount of sales made in such transient retail business in the City of Buffalo and will comply in good faith with the provisions of the General Municipal Law in relation to the taxation of transient retail merchants and with the provisions of this article and that he or it will pay the amount of tax fixed. Said bond shall be approved by the Corporation Counsel as to form and by the Comptroller as to sufficiency.
[Amended 12-9-2003, effective 12-19-2003]
[Amended 12-9-2003, effective 12-19-2003]
Upon the filing of the bond herein required, the Commissioner of Permit and Inspection Services may issue a permit to the applicant to conduct said business. Said permit shall contain the name of the applicant, the location where said business is to be conducted, the name of the person to be in immediate charge thereof and the date on which said permit shall expire. Said permit shall not be transferable.
[Amended 12-9-2003, effective 12-19-2003]
The person or corporation receiving such permit shall, before the beginning or continuation of said business, file with the Commissioner of Permit and Inspection Services a verified report of the stock on hand, and the aggregate value thereof, with which it is intended to conduct said business and shall thereafter, as further stock is received, within two days after the receipt thereof, file a verified report with the Commissioner of Permit and Inspection Services of such added stock and of the aggregate value thereof and shall, on Monday of each week, file a verified report of the stock sold during the preceding week and of the amount for which the same was sold and, at the completion of such transient business, shall file a verified report setting forth the total amount of stock sold and the total amount for which it was sold.
[Derived from Sec. 264-a of Ch. V of the Charter and Ordinances, 1974]
A. 
The provisions of Article I of this chapter shall not apply to any person, firm, organization or corporation conducting or sponsoring a promotion commonly known as a "trade show," "trade exhibition," "art festival" or other festival at which, as an added attraction or inducement to the success of said show, exhibition or festival, exhibitors are encouraged to rent or lease stalls for the purpose of selling to the general public parts, equipment, art, crafts or other products that are generally related to the themes of said show, festival or exhibition.
B. 
Each such exhibitor or person having a stall shall obtain a permit from the Commissioner of Permit and Inspection Services upon the payment of a fee as provided in Chapter 175, Fees.
[Amended 12-9-2003, effective 12-19-2003]
C. 
Said permit shall contain the name of the applicant, the location of the event, the name of the person to be in immediate charge thereof and the date on which said permit shall expire.
D. 
Said permit shall not be transferable.