Title 31 · Chapter 31 - LOCAL BUSINESS TAX AND MISCELLANEOUS BUSINESS REGULATIONS
Reciprocity between cities as to merchants and business firms located in the state
Section: 31-46
(a)
The provisions of this article and other BTR regulations of this city shall not apply to or operate against merchants and business firms located and complying to do business in other cities, villages and towns of this state and distributing goods and merchandise in the city, provided that such merchants and business firms shall have complied with the provisions of the laws or ordinances imposing BTR in the city, village or town in which same are located, and provided, further, that the provisions of this section shall be operative as to such merchants and business firms located and complying in other cities, villages and towns of this state only to the extent that, under the laws and ordinances of such other cities, villages and towns, like exemptions and privileges are granted to merchants and business firms located and complying in and by the city.
(b)
Such exemption shall not apply to street or sidewalk vendors or to other businesses, professions or occupations not having an established place of business in any city, village or town in this state.
(Ord. No. 10303, § 1, 7-23-87; Code 1980, § 31-23; Ord. No. 12885, § 1, 2-8-07; Ord. No. 13106, § 2, 10-8-09)
Editor's note— Ord. No. 13106, § 2, adopted Oct. 8, 2009, repealed former § 31-46 which pertained to food establishments and derived from § 18-33 of the 1967 Code; § 20-48 of the 1980 Code; and Ord. No. 12885, § 1, adopted Feb. 8, 2007. Further, said ordinance renumbered §§ 31-47—31-49 as §§ 31-46—31-48 as set out herein. The historical notation has been retained with the amended provisions for reference purposes.