§ 126-155. Farmers' markets, flea markets, etc., where individuals sell from stalls.

(a)

In lieu of the local business tax required under section 126-143, for operators of farmers' markets or flea markets, and the tax required to be paid by individuals under section 126-152, the operator of the business may elect to purchase a tax receipt for $100.00 plus an additional $6.00 for each dealer within the farmers' market situs, or within the flea market situs, for the maximum of dealers to be operating at the respective situs at any one time during that tax year. The maximum tax applicable to such farmers' market or such flea market situs under this section shall be $600.00 in each local business tax year.

(b)

If goods or services are sold from non-adjacent stalls in the farmers' market situs, or the flea market situs, not under the direction of a single owner, renter or operator at the farmers' market or the flea market situs, an annual tax of $30.00 shall be paid for each such non-adjacent stall, subject to the $600.00 limitation above.

(Ord. No. 07-51, § 45)