[HISTORY: Adopted by the Board of Trustees of the Village of Phoenix 4-22-1922 (Ch. 49 of the 1993 Code). Amendments noted where applicable.]
A tax shall be levied upon all persons or corporations conducting a transient retail business in the Village of Phoenix. Such tax shall be based upon the gross amount of sales made in conducting such transient retail business and shall be at the same rate as other property is taxed for the current year in the village. If, at the time such tax becomes due and payable, the tax rate for the current year has not been fixed, the same shall be estimated by the Assessor serving the Village of Phoenix.
Before any person or corporation shall commence such transient retail business in the Village of Phoenix, said person or corporation shall procure from the Village Mayor a permit to conduct such business and shall deposit with the Village Mayor the sum of $20 in cash as security for the payment of the tax hereby imposed.
Any person or corporation conducting such transient retail business shall file with the Village Clerk each day a verified report of the gross amount of sales of the previous day.
Any person, firm or corporation violating any of the provisions of this chapter shall be guilty of a misdemeanor and liable to a fine of up to $1,000 or imprisonment for up to one year, or both such fine and imprisonment.
Any person violating this chapter shall be liable to the penalty herein prescribed, to be prosecuted for and collected in the manner prescribed by law with costs of proceedings.