§ 254.



Except as otherwise provided in paragraph (b) below, every person, firm or corporation that is conducting a temporary business as a transient merchant shall file with the Tax Collector a report at the end of the quarterly license period or within three days of the last day of doing business in the City and County as a transient merchant, showing the amount of gross receipts during the quarter for which the license was issued, and shall at the same time pay the additional fees, if any, based on 10 percent of gross receipts in excess of $5,000 from sales during that quarter.

The Tax Collector, or any officer or employee of the City and County authorized by him, may examine the books, papers, records and equipment of any licensed transient merchant doing business in the City and County to verify the accuracy of any return made, or if no return is made, to ascertain and determine the amount required to be paid under the provisions of this Article.

Every transient merchant doing business in this City and County shall keep such records, receipts, invoices and other pertinent papers in such form as the Tax Collector may require.


During the suspension period, as defined in paragraph (c) of Section 258 of this Article, no transient merchant shall be required to file with the Tax Collector the report nor pay the additional fees described in paragraph (a) above.


(Added by Ord. 226-61, App. 8/7/61; amended by Ord. 98-00, File No. 000436, App. 5/26/2000)


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