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Ordinance No. NS-XXX <br />Page 5 of 15 <br /> (3) "Swap meet operator" shall mean any person or organization <br />conducting or operating the business of a swap meet on any premises in the city <br />excluding, however, swap meet exhibitors. <br /> <br /> (b) Fees. <br /> <br /> (1) Every swap meet operator shall pay an annual business license fee <br />according to Section 21-119(1) of this Chapter. <br /> <br /> (2) Each swap meet exhibitor participating in a swap meet shall pay a <br />fee in the amount specified in Section 21-120s(7) per swap meet stall per day. Where two <br />(2) or more swap meet exhibitors share a single stall, each such exhibitor shall pay a <br />separate daily stall fee. Such fee shall constitute a debt owed by the swap meet exhibitor <br />to the city and shall be extinguished only by payment to the swap meet operator. The <br />swap meet exhibitor shall pay the fee to the swap meet operator at the time and on each <br />day the swap meet exhibitor participates in the swap meet. Any unpaid fee shall be paid <br />upon the termination of the swap meet exhibitor's participation in the specific swap meet. <br />Each swap meet operator shall collect the fee imposed by the provisions of this Section <br />to the same extent and at the same time as any other fees are collected from every swap <br />meet exhibitor. The amount of the fee shall be separately stated from any other monies <br />collected by the swap meet operator. The fee shall be in addition to any other fee required <br />by the city. <br /> <br /> (3) On or before the tenth day following each swap meet, each swap <br />meet operator shall file a return with the collector showing the total amount of fees <br />collected under this Section and such other information as may be required by the <br />collector. At the time the return is filed, the swap meet operator shall remit the full amount <br />of the fees collected to the collector. Returns and payments shall be due immediately <br />upon cessation of business by the swap meet operator for any reason. <br /> <br /> (4) Every swap meet operator shall hold all fees collected under this <br />Section in trust for the account of the city until payment thereof is made to the collector. <br />Any swap meet operator who fails to remit the fees within the time specified shall pay a <br />penalty of ten (10) per cent for each month said payment is overdue. <br /> <br /> (c) Records. Each swap meet operator shall keep full and accurate records of <br />gross receipts and stall rentals to vendors in connection with the operation of the swap <br />meet. The city, by and through its authorized officers shall have the right to examine and <br />audit such records, including records of any bank accounts, at any reasonable time, and <br />swap meet operators shall cooperate fully with inspection of them. Such records shall <br />include, but are not limited to, the total amount of gross receipts from each day, as well <br />as whatever records are necessary in order to provide the city any required information <br />pursuant to subsection (b)(3) of this Section. <br /> <br /> Sec. 21-98. - Coin-operated machines or devices; license tax imposed; amount <br />of tax; applicability of tax where devices are operated as secondary business.