§ 86-140. Business tax receipt required.

(a)

It shall be unlawful for any person to operate a roadside stand, farmer's stand or mobile vendor in the county without first obtaining a business tax receipt from the tax collector as provided in chapter 102. A current business tax receipt shall be posted onsite at all times of operation.

(b)

Prior to the tax collector issuing a business tax receipt, the applicant must present written, notarized consent from the property owner or duly authorized agent, authorizing the operation of the roadside stand or farmer's stand at a given location. The business tax receipt shall only be valid for the locations identified and approved by the tax collector's office. A copy of such written authorization shall be posted onsite at all times of operation. This requirement does not apply to a mobile vendor as defined in section 86-136.

(Ord. No. 96-46, § 6, 10-22-96; Ord. No. 2007-003, §§ 39, 40, 2-20-07)

Editor's note

Ord. No. 2007-003, §§ 39, 40, adopted February 20, 2007, changed the title of § 86-140 from "Occupational license required" to "Business tax receipt required."
Ord. No. 96-46, § 6, adopted Oct. 22, 1996, purported to amend the Code by the creation of § 86-138. In order to avoid duplication of section numbers, such provisions have been redesignated as § 86-140, at the discretion of the editor.