[Adopted 11-12-1986 by Ord. No. 7-1986 (Ch. 139, Art. V, of the 1987 Code)]
Larksville Borough hereby levies and assesses a tax on any person
who owns or operates a flea market within the geographical limits
of the Borough of Larksville.
The tax or assessment on the person owning or operating said
flea market shall be the sum of $150 for each and every week or part
thereof that the flea market is in operation.
The above-stated tax or assessment shall be paid by the owner
or operator of the flea market to the Borough rather than be transferred
or otherwise assessed to the individual sellers, retailers or consignors
who are operating the individual businesses within the general business
of the flea market operation.
The collector of said tax shall be the Secretary/Treasurer,
an appointed official of the Borough of Larksville. The tax shall
be collected and paid weekly for the preceding week that the flea
market is in operation.
As used in this article, the following terms shall have the
meanings indicated:
A person, group of persons, sole proprietorship, partnership,
limited partnership, corporation or any other type of business entity
that owns or operates or otherwise controls the business venture commonly
known as a "flea market."
This article represents the complete ordinance relating to the
taxing or assessing of a business venture known as a "flea market,"
and any other ordinances or resolutions inconsistent herewith are
hereby declared null and void.
