Provider: Office of Finance

Categories: Business Opportunities with the City; Business Tax, Registration, and License

Description
A Business Tax Registration Certificate, commonly referred to as a Business License, is needed if you have six or more garage sales per year. The following is information about garage sales circumstances that do NOT require taxation. If the garage sales do not conform to these requirements, the individual will need to apply for a business tax registration certificate. 1.Garage and/or yard sales shall be considered accessory to a residential use, if the sale is only incidental to the individuals residential occupancy of the premises; and 2. The sales are confined to the sale of used items which were originally received or purchased for use in the household; and 3. The sales are restricted to a maximum of five sales events per calendar year as a means of disposing of used items originally received or purchased for use in the household; and 4. The sales are limited to not more than two consecutive days per event; and 5. The sales are limited to not more than ten days per calendar year total; and 6. The sales are limited to the hours between 9 a.m. and 5 p.m. For purposes of this section, the term accessory use shall not apply to any garage and/or yard sales where new goods or merchandise, or items that were not intended to be used in the household are offered or displayed for sale or exchange. (Department of Animal Regulation renamed Department of Animal Services by Ord. No. 174,735, Eff. 9/13/02.)

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