§ 102-104. Promoters, shopping center associations or mall merchants holding exhibitions at which property is sold.

(a)

If a promoter, shopping center association or mall merchant association wishes to hold exhibitions, demonstrations or other similar activities conducted on the premises of a shopping center or mall at which tangible personal property is offered for sale, such promoter, shopping center association or mall merchant association shall pay a tax based upon the number of anticipated exhibitors at such show, according to the following schedule:

Anticipated Exhibitors

Tax

 

 1— 25 ..... $ 50.00

26— 50 ..... 100.00

51— 75 ..... 150.00

76—100 ..... 200.00

Above 100 ..... 250.00

(b)

In addition, a promoter, shopping center association or mall merchant association may, at its option, purchase one annual license for $1,000.00, which license will entitle the promoter, shopping center association or mall merchant association to hold such shows with an unlimited number of exhibitors as frequently as may be desired throughout the year. The payment by the promoter, shopping center association or mall merchant association of the tax prescribed by this section shall dispense with the necessity of the individual exhibitors having to pay a tax under this section.

(Code 1970, § 16½-11(aa); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)