[Adopted 10-23-1989 by L.L. No. 5-1989 as Ch. 194, Art. III, of the 1989 Code]
For the purposes of this article, the following
terms shall have the meanings indicated:
One conducted in a store, hotel, house, building or structure
for the sale and retail of goods, wares and merchandise, excepting
food products, and which is intended to be conducted for a temporary
period of time and not permanently. If the place in which such business
is conducted is rented or leased for a period of six months or less,
such fact shall be presumptive evidence that the business carried
on therein is a "transient retail business."
No person shall conduct a transient retail business
in the Village without obtaining a permit and paying a tax therefor,
which tax shall be based upon the gross amount of sales and shall
be at the same rate as other property is taxed for the year in the
Village. Such tax shall be levied and become due and payable as herein
provided, and the permit to conduct such transient retail business
shall only be granted by the Board of Trustees.
Before any person shall conduct any transient
retail business, he or she shall first make an application in writing
to the Board of Trustees for a permit therefor.
At the time the application for a permit to
conduct a transient retail business is made, the applicant for such
permit shall present with his application a surety bond in an amount
equal to twice the amount of the tax to be paid, figured on the gross
amount of the sales at the same rate that other property is taxed
for the year.
If, at the time the tax required by this article
becomes due and payable, the tax rate for the current year has not
been fixed, the same shall be estimated by the Assessors of the Village.
A permit to conduct a transient retail business
will not be granted except by the unanimous vote of the Board of Trustees
present at the meeting at which the same is presented.
Every permit issued pursuant to this article shall be granted upon the express condition that the same may be revoked by the Board of Trustees for failure to pay the tax required by this article, failure to pay the expenses of audit as provided in § 222-14, failure to make the reports required by § 222-15 or for any violation of any legislation, rule or regulation of the Village relating to the conduct of a retail business within the Village or the occupancy of the place in which the business is conducted.
The books and papers of any person conducting
a transient retail business shall be open to inspection and audit
by any official of the Village or by any person employed by the Village
for the purpose of making an audit thereof. In addition to the tax
imposed by this article, the person conducting a transient retail
business shall pay any and all expenses for making said audit.
Any person receiving a permit from the Board
of Trustees for the conduct of a transient retail business shall,
each and every week during the conduct thereof, furnish and present
to the Receiver of Taxes and Assessments a verified report which shall
contain an accurate account of the stock on hand, the stock purchased
or procured and the gross amount of sales, and such report shall be
accompanied by the amount of tax then due and payable as based upon
such gross amount of sales.
Any person failing to pay the tax required by
this article or failing to obey the provisions of this article or
any resolution adopted hereunder shall be guilty of a misdemeanor.
