3346 - 32 Define temporary stores & fix tax

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ORDINANCE NO. ~546 ~J' Mr. Hur~l AN ORDINANCE TO DEFINE TE~PORAHY~TOtLES and to fix an occupational tax on such temporary stores operated in the City of Lakewood~ and to provide penalties for its non-payment. wHEREAS the funds obtained by the City of Lakewood as its portion of revenue derived from taxation are inadequate to carry on a varied and Increased number of municipal functions for the health, safety and general welfare of the City of Lakewood, and WHEREAS transient merchants open stores in lakewood from time to time and sell goods, commodities or merchandise to the public for short periods of time without paying taxes or revenue of any kind into the city treasury, and WHEREA~ the passage of this ordinance is necessary~for the immediate preservation of the public safety, welfare and property of the City of Lakewood, and an emergency existst Now Therefore, BE IT ORDAINED by the Council of the City of Lakewood: Section 1. Every person engaged in operating a temporary store as hereinafter defined in the City of Lakewood, shal~ pay an occupational tax to the Director of Public Works of the City of Lakewood for the use and benefit of said city, in the sum of $150.00, but said sum shall be refunded to said person if the store proves not to be in futume a temporamy store. Section 2. As used in this ordinance, the term "temporary storeu shall mean a store, storeroom, office or other place opened and maintained for the sale to the public of goods, commodities or merchandise where the seller or owner of such goods, commodities or merchandise operates such store, storeroom, office or other place for a period of less than 120 days, and any store which shall be opened, operated and maintained in this city from and after the passage of this ordinance, shall p~lma facie be presumed to be s temporary store within the meaning of this ordinance, but such presumption may be overcome by evidence satisfactory to the Director of Public Works that it is not a temporary store as de- fined in this ordinance, in which wase the Director of Public Works shall not be required to impose such tax or take a bond in lieu of pay- ment thereof as provided in Section ? of this ordinance. Section 5. Provided, however, that this ordinance shall not apply to persons selling by sample only or to persons selling agricultumal products or articles of their own manufacture or production, nor to the owner of a store, storeroom, office or other place who wishes to sell merchandise therein, nor to sales pursuant to the order of any court of competent Jurisdiction in the State of Ohio, nor to any person owning or operating a branch store or stores providing said persons or the principal of said person has been engaged in the same kind of business in this city for a period of more than 120 days prior to the date of opening such branch store or stores. Section 4. The word "person" as used in this ordinance shall be con- stituted to mean any individual, association, partnership or oorporatio$, or the operator for or the agents of any such person who sells to the public at retail through or by means of ~ such temporay stores, any goods, commodities or merchandise except as herein provided. Section 5. The Director of Public Works of the City of Lakewood shall demand and collect from the operator of such temporary store, an occupational tax as herein provided. Section 6. Any person who refuses or neglects to pay said occupational tax, except as otherwise provided herein, within 48 hours after demand therefor, shall upon conviction be deemed guilty of a misdemeanor, and shall be fined not less than$100.O0 nor more than $500.00, and each day that any person maintains and operates such temporary store more than 48 hours after such demand, without having paid such occupational tax or without having executed a bond hereinafter provided for, shall constitute a separate offense.