(A)
HOME BUSINESS.
Definition.
For the purpose of this section, the following definition shall
apply unless the context clearly indicates or requires a different
meaning.
An occupation carried on in the home or a residential property.
The business shall be incidental to the primary use of the property
and home as a residential dwelling and maintain the appearance of
residential property conforming to city ordinances.
(B)
Requirements.
No signs, advertising, or display of any commodity for sale
shall be visible on the property. Operation of the business shall
not generate any noise, odor, fumes, vibration, or condition visible
or detrimental to abutting or adjacent properties.
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Penalty, see sec. 110.99
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(Ordinance 2011-27(f) adopted 11/12/15)
For the purpose of this subchapter, the following definition
shall apply unless the context clearly indicates or requires a different
meaning.
Also called garage sales, yard sales, rummage sales, multi-family
sales, estate sales, and the like, are permitted in residential areas.
They may be held by a person who does not hold himself or herself
out as engaging in, or does not habitually engage in, the business
of selling tangible personal property at retail. Tangible personal
property shall be sold only on the premises of the owner or lessee
of the property where the sale is conducted, and said owner or lessee
must be the legal owner of such tangible personal property at the
time of such sale. No new merchandise (i.e., merchandise acquired
solely for the purpose of resale) shall be sold at such OCCASIONAL
SALE.
(Ordinance 2011-27(f) adopted 11/12/15)
Occasional sales may be held one time every four months on the
same premises in any one calendar year. The sale shall be confined
to the garage, patio, porch, or yard of the premises. No occasional
sale may be conducted on a vacant lot, even with the owner’s
permission. The duration of such sale shall not exceed three consecutive
calendar days. All garage sale items shall be removed and stored out
of sight until the next garage sale.
Penalty, see sec. 110.99
(Ordinance 2011-27(f) adopted 11/12/15)
No person shall conduct a garage sale without having first obtained
a permit and without complying with the provisions of this subchapter.
A permit application shall state the location and dates of the sale
and a fee shall be paid with the application to the city. A person
must appear in person to obtain his or her permit.
Penalty, see sec. 110.99
(Ordinance 2011-27(f) adopted 11/12/15)
Signs are permitted for occasional sales. One sign (not to exceed
six square feet) may be placed upon the property where the sale is
being held during the sale. Signs giving directions may be placed
on private property only, with the permission of the property owner.
Placing signs in the public right-of-way (such as along the roadways)
and/or attaching them to a utility pole, tree, or street sign is prohibited.
Signs may be placed in the public right-of-way for charitable groups
listed in sec. 151.08(C). Signs must be removed within one day after
the sale. Failure to remove signs will result in a $10.00 fee. All
signs must include the address of the sale, permit number, and the
dates of the sale.
Penalty, see sec. 110.99
(Ordinance 2011-27(f) adopted 11/12/15; Ordinance
2022-2 adopted 8/18/2022)
(A)
Under
Tex. Tax Code, sec. 151.304(b)(5), which became effective July 1,
2007, under House Bill 373 (80th Legislative Session, 2007), sales
tax is not due on the items at a garage sale if:
(1)
The items being sold were originally acquired for personal use by
the person or a family member of the person selling them; and
(2)
If the total receipts from sales of the individual’s property
in the calendar year the garage sale is made do not exceed $3,000.
This exemption only applies to the first $3,000 in total receipts.
Once this threshold is reached, the individual must obtain a sales
tax permit and begin collecting state and local sales and use taxes.
As with all exemptions, the seller is required to maintain records
to document that the exemption applies.
(B)
A person
may also be considered engaged in the business of selling taxable
items if that person routinely operates a location where sales of
taxable items occur and sells taxable items purchased from other parties,
and not used by that person or a family member prior to being offered
for sale. For example, a person who has a “garage sale”
every weekend may be considered to be engaged in business if the items
being sold were not originally bought for the personal use of that
person or a family member.
(Ordinance 2011-27(f) adopted 11/12/15)
Any person found to be in violation of this chapter shall be
subject to a fine of not less than $10, nor more than $200.
(Ordinance 2015-2 adopted 5/14/15)
