§ 21-152. Issuance of occasional sales license; exemption from transaction privilege license and tax requirements.

(a)

Any person engaging in occasional sales within the city may apply for an occasional sales license with the tax and license manager, on forms provided by the city. The license fee for an occasional sales license shall be set by resolution, and there shall be no application fee for such license. No license fees paid pursuant to this article shall be returned to the licensee if an occasional sales license terminates or is revoked pursuant to this article.

(b)

Any person who obtains an occasional sales license and complies with the provisions of this article shall be exempt from the requirements of obtaining a transaction privilege license and of paying transaction privilege license fees and taxes imposed under Article II of this chapter, except as otherwise provided in section 21-154.

(c)

It shall be unlawful for any person to engage in occasional sales within the city without having first obtained a transaction privilege license or an occasional sales license.

(Ord. No. 1724, § 1, 6-2-92)