§ 772.313. Home, garden, recreation and sports exhibitions.

(a)

Every person who is engaged in the business of producing or promoting a home, garden, recreation, sport or other similar exhibition by renting stalls, spaces or booths to exhibitors whose primary purpose is the advertisement and goodwill promotion of a product or idea shall pay the occupational license tax required by this Section.

(b)

The producer or promoter shall pay a license fee as found in http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx for each engagement, plus an amount for each exhibitor who will be engaged in the business of trading, bartering, buying or selling items at the exhibit.

(c)

The producer or promoter shall furnish a list, in the form of a sworn affidavit, of the exhibitors who will be so engaged to the Tax Collector at the time he applies for each license under this Section.

(d)

The license authorized by subsection (a) of this Section shall be a blanket license which shall entitle the exhibitors to engage in the business of trading, bartering, buying or selling items at the exhibit without purchasing an occupational license. If the producer or promoter does not elect to comply with the procedure herein, every exhibitor so engaged must comply with Section 772.334.

(e)

An exhibitor engaged in the business of trading, bartering, buying or selling items at the exhibit who has not made written representation of that fact to the producer or promoter so that he is included in the producer's or promoter's sworn affidavit shall be subject to the processes of Section 772.124.

(f)

A producer or promoter who fails to include an exhibitor in his sworn affidavit who has made written representation to the producer or promoter that he will be so engaged at the exhibit shall be subject to the processes of Section 772.124.

(g)

No license shall be issued under this Section for a show lasting longer than 14 days.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 23; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 2017-665-E , § 39)

Note— Former § 804.314.