§ 126-152. Trading, etc. in tangible personal property; fireworks, seasonal retailers.

(a)

Every person engaged in the business of trading, bartering, serving, or selling tangible personal property, as owner, agent, broker, or otherwise, shall pay a local business tax of $30.00 which tax payment shall entitle the person to maintain one such business situs in Collier County, stationary or movable, and shall pay $30.00 for each additional such business situs in Collier County, if any; provided that this tax for each bulk plant or depot of wholesale dealers in petroleum products shall be $75.00; however, vehicles used by any person for the sale and delivery of tangible personal property at wholesale from such person's established place of business on which a tax has been paid to the tax collector for that tax year is not a separate place of business, and no such tax shall be levied on such vehicles or upon the operators thereof.

(b)

No local business tax shall be required under this section where the trading, buying, bartering, serving or selling of tangible personal property is a necessary incident of some other business classification for which such tax is paid for such situs for that tax year, and such activity is carried on at the situs of the person taxed under such other classification, nor shall this section apply to any person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products in Collier County, all of which are classified elsewhere in this article.

(c)

Fireworks; seasonal retailers.

(1)

Chapter 791, Florida Statutes, applies to this article, including its definitions. The tax collector shall not issue any local business tax receipt to any manufacturer, distributor, wholesaler, retailer or seasonal retailer until the applicant for a tax receipt presents to the Collier County Tax Collector a copy of the applicant's registration certificate for that tax year issued by the division of the state fire marshal of the department of financial services (the "division").

(2)

"Seasonal retailer" means each person selling sparklers, novelties or trick noisemakers at retail in Collier County from June 20 through July 5 and/or from December 10 through January 2. Chapter 791, Florida Statutes, bars seasonal retailers from selling, bartering, or otherwise conveying any firework, including any explosive compound.

(3)

As mandated by F.S. § 791.02, each seasonal retailer applicant for a tax receipt shall provide proof to the tax collector that all sparklers, novelties and trick noisemakers ("items") were obtained by the applicant from a manufacturer, distributor or wholesaler duly then registered with the division for that year.

(4)

Each seasonal retailer, at every situs in Collier County where any item is to be sold, bartered or otherwise conveyed, shall keep a copy of the invoices or other proofs of such purchases from each Florida registered manufacturer, distributor or wholesaler that sold those items to the applicant, and which invoices or other written proofs of such purchases specify the registration certificate number issued by the division to each such manufacturer, distributor or wholesaler, and which invoices or written proofs also list the specific items covered by each such invoice or other written proof of purchase.

(5)

At all times open for business in Collier County, each seasonal retailer shall conspicuously exhibit a copy of a tax receipt and currently issued Division registration certificate at each such situs in Collier County.

(Ord. No. 07-51, § 42)