§ 8A-230.2. Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural and tropical fish farm products; certain exemptions.

(1)

The selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products and products manufactured therefrom, except intoxicating liquors, wine, or beer, shall be exempt from County local business tax, when such products were grown or produced by such person in the state. The management of wholesale farmers' produce markets shall pay a local business tax as provided for in the schedule of taxes, Section 8A-247.1 that will entitle its stall tenants to deal in agricultural and horticultural products without obtaining an individual receipts, but individual receipts shall be required of such tenants unless such receipt is obtained for the market.

(2)

Every person, other than nonprofit cooperative associations, engaged in the business of packing, processing or canning agricultural products not grown by him shall for each place of business pay a local business tax as provided for in the schedule of taxes, Section 8A-247.1; provided said receipts shall not exceed one hundred fifty dollars ($150.00).

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 80-91, § 36, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 95-109, § 44, 6-20-95; Ord. No. 06-191, § 2, 12-19-06; Ord. No. 13-32, § 8, 4-2-13)