§ 21-151. Definitions.

The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Occasional sales: Sales by any person who conducts a sales event, directly or indirectly, when such person is not regularly engaged in the business of selling the items sold at such sales event, such sales event is three (3) days or less in length, and the total gross revenue of such person from all such sales events within the city in a calendar year is less than three thousand dollars ($3,000); provided, that any sales made by participants at open-air markets or park-and-swap operations pursuant to article V of this chapter shall not be deemed to be occasional sales.

Occasional sales exemption: An exemption, pursuant to the provisions of this article, from obtaining a transaction privilege license and from paying transaction privilege license fees and taxes under Article II of this chapter.

Transaction privilege license: A license issued pursuant to the provisions of Article II of this chapter.

(Ord. No. 1724, § 1, 6-2-92; Ord. No. 1919, § 4, 12-10-96)