§ 8A-220. Dealer in tangible personal property; and exemption of motor vehicles.

(1)

Every person engaged in the business of trading, bartering, serving or selling tangible personal property, as owner, agent, broker or otherwise, shall pay a local business tax as provided for in the schedule of taxes, Section 8A-223.1 for each place of business, stationary or movable. The receipt for each bulk plant or depot of wholesale dealers in petroleum products shall be as provided for in the schedule of taxes, Section 8A-223.1. Vehicles used by any person for the sale and delivery of tangible personal property at wholesale or retail from his established place of business on which a local business tax receipt is paid shall not be construed to be separate places of business and no local business tax may be levied on such vehicles or the operators thereof, as salesmen or otherwise by the County or municipality, any other law to the contrary notwithstanding.

(2)

No receipt shall be required under this section where the trading, buying, bartering, serving or selling of tangible personal property is a necessary incident of some other business classification for which a local business tax receipt is required and is carried on at the place of business receipted under such other classification, nor shall this section apply to any person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products.

(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 80-91, § 31, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 86-5, § 1, 2-4-86; Ord. No. 95-109, § 36, 6-20-95; Ord. No. 06-191, § 1, 12-19-06)