§ 26-955. Commission merchants.

(a)

Every person who receives or distributes food products, cotton, flour, hay, grain, provisions, dry goods, merchandise or other commodities shipped to such person for distribution on account of the shipper or who participates in the profits ensuing from or accruing out of the sale of such commodities or who invoices such sales or collects money therefor; every person buying or selling for another any kind of merchandise or commodities on commission, except associations or organizations of farmers, and produce exchanges organized and maintained by farmers for mutual help in the marketing of their produce and not for profit; and every person who sells any personal property which may be left with or consigned to such person for sale on commission shall pay a license fee as set forth in Appendix A to this Code or a license tax equal to $0.36 per $100.00 of the gross commissions of the business, as provided in Section 26-871.

(b)

This section shall not apply to any person who:

(1)

On commission, sells merchandise by sample, circular or catalogue, where the goods, wares, merchandise or commodities subsequently delivered are not samples;

(2)

Has no office, display room, store or other definite place of business in the City;

(3)

Has no stock of goods, wares, merchandise or commodities in such person's custody or possession or under such person's control at any time during the year; and

(4)

Employs no person in connection with such sales or deliveries.

(Code 1993, § 27-395; Code 2004, § 98-727)

(Code 1993, § 27-395; Code 2004, § 98-727)