Chapter 5.20
ITINERANT AND
TRANSIENT MERCHANTS
Sections:
5.20.030 Goods not on county tax lists subject to tax.
5.20.010 Defined.
“Itinerant merchant” or “transient merchant,” as used in this chapter, includes all persons coming within any one of the following cases:
A. All persons who engage in, do or transact any temporary or transient business, either in one locality or in traveling from place to place, and who, for the purpose of carrying on such business, hire, lease or occupy any building or structure for the exhibition and sale of such goods, wares or merchandise within the city;
B. All persons who sell, expose for sale, offer or advertise for sale within the city at any stand, store or place of business, any such goods, wares or merchandise not somewhere fairly and honestly listed for assessment and taxation for the current year;
C. All persons who do not, before or after engaging in the business of selling, exposing, offering or advertising for sale at any stand, store or place of business such stock of goods, make and file with the clerk a verified statement showing their place or places or residence and their place or places of business for all the time during the year just prior to the time of filing the statement. (Ord. 336 § 3, 1909; prior code § 5-203)
5.20.020 Issuance of license.*
Upon payment of the amount, according to the time he engages in such business, the treasurer shall issue to the itinerant or transient merchant a receipt therefor, which receipt shall be surrendered by him to the clerk, who shall issue to him a license permitting him to engage in such business in the city during the time for which payment has been made to the treasurer. (Ord. 336 § 2, 1909; prior code § 5-202)
* Prior code § 5-201, which contained the license-fee amount referred to in this section, was repealed by Ord. 1418.
5.20.030 Goods not on county tax lists subject to tax.
When it is shown by a certified statement of the county assessor or his duly authorized deputy that any such stock of goods, wares or merchandise is not listed for assessment and taxation with the county, this shall be deemed prima facie proof that such goods or any part of them have been acquired by the present owner since the date at which assessment should have been made and shall not relieve the owner from paying the tax and securing the license provided for in this chapter, if the goods have not been listed by the former owner. (Ord. 336 § 4, 1909; prior code § 5-204)
5.20.040 Violation – Penalty.
Any person violating any of the provisions of this chapter is guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not to exceed $100.00. Each day he so engages in the business without paying the tax and securing the license constitutes a separate offense, and shall be punished accordingly. (Ord. 336 § 5, 1909)