§ 23-45. Direct sellers license tax requirements.

Latest version.

A license tax on a direct seller shall be levied only if the total sales of such seller exceed four thousand dollars ($4,000.00) in any one (1) calendar year. The rate of tax levied on a direct seller whose total sales exceed four thousand dollars ($4,000.00) in a calendar year shall be twenty cents ($0.20) per one hundred dollars ($100.00) of total retail sales, and five cents ($0.05) per one hundred dollars ($100.00) of total wholesale sales. This tax shall only be levied if such direct seller maintains his place of abode in the city.

(Ord. No. 4969-96, § 1)

(Ord. No. 4969-96, § 1)

                    
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