§ 5.04.280. Enforcement.

A.

It shall be the duty of the collector, and he is hereby directed, to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the collector or the city manager.

B.

The collector in the exercise of the duties imposed upon him hereunder, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

C.

The collector and each all of his assistants and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be taxed herein, and demand an exhibition of its business tax certificate. Any person having such business tax certificate theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of an infraction and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

D.

A flea-market or swap-meet operator shall collect from each flea-market or swap-meet vendor at his flea-market or swap-meet the necessary business tax, and remit such tax to the city on a weekly basis. Said remittance shall be accompanied by consecutively numbered receipts written in triplicate, in a form specified by the collector. Said receipts shall be furnished by the city. One copy of the receipt shall be retained by the vendor and be available upon demand by any person at the rented space or table. One copy shall be filed with the collector, along with the tax collector, along with any verifying information the collector may require, within five working days. The operator shall retain one copy for a period of three years. Such vendors who may claim exemption from such tax under the State or U.S. Constitution or under the exemption portion of the municipal code, shall obtain an exempt business license from the collector prior to the day of the flea-market or swap-meet. Persons who feel they are exempt may, within thirty days, file for a refund with the collector, presenting evidence as required under Section 5.04.060. This business license tax is in addition to any other business license tax an operator or vendor may obtain for another location in the city. Every license form shall be filled out completely by the vendor and the operator.

The flea-market or swap-meet operator shall be responsible to record a seller's permit which shows the tax-area code of 15022 as its first five digits or a sub-permit with a business address of an address within the city limits of Delano on forms provided by the city. Vendors who do not present a seller's permit as outlined above will be considered itinerant merchants, as defined in this Code, and the operator shall collect a thirty-five dollars per day license tax.

The ordinance is not intended to limit or abridge the activities of outside vendors and it is intended solely as a regulatory measure to insure that business taxes will be correctly computed and collected in the operating of the flea market.

(Ord. 841 (part), 1986; Ord. 659 §27, 1975).