§ 102-101. Trading, bartering, buying, lending or selling personal property.

(a)

Intangible personal property. Every person engaged in the business of trading, bartering, buying, lending or selling intangible personal property, whether as owner, agent, broker or otherwise, shall pay a license tax of $75.00 for each place of business. No license shall be required under this subsection where the trading, bartering, buying, lending or selling is incidental to and a part of some other business classification on which an occupational license tax is imposed by this article or other law of the state.

(b)

Tangible personal property. Every person engaged in the business of trading, bartering, serving or selling tangible personal property, as owner, agent, broker or otherwise, shall pay a license tax of $30.00, which shall entitle him to maintain one place of business, stationary or movable, and shall pay $30.00 for each additional place of business, provided that the license for each bulk plant or depot of wholesale dealers in petroleum products shall be $75.00. This is not required of a person for a one- or two-day garage or yard sale one time per year. Vehicles used by any person for the sale and delivery of tangible personal property at wholesale from his established place of business on which a license is paid shall not be construed to be separate places of business, and no license may be levied on such vehicles or the operators thereof as salesmen or otherwise by the county. No license shall be required under this subsection where the trading, buying, bartering, serving or selling of tangible personal property is a necessary incident of some other business classification for which an occupational license is required by this article and is carried on at the place of business licensed under such other classification, nor shall this subsection apply to any person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products.

(Code 1970, § 16½-11(y); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 78-13, § 2, 3-8-78; Ord. No. 80-02, § 3, 8-19-80; Ord. No. 82-19, § 3, 8-24-82)