§ 3-1.114. Exemptions: Garage sales and/or yard sales.

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A person conducting garage sales or yard sales for which all property to be sold is the person's own personal property and has not been acquired or consigned for the purpose of resale, or for the benefit of other than the occupants of the premises, shall be exempt from the business tax provisions of this chapter.

(§ 1, Ord. 554, eff. January 11, 1984)

                    
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