§ 10-190. Peddlers and itinerant merchants.

(a)

Peddlers. Every person engaged in business or employed as a peddler shall obtain a license for the privilege of peddling goods and shall pay a tax for the license in the amount specified in this section. A peddler is a person who travels from place to place with an inventory of goods, who sells the goods at retail or offers the goods for sale at retail, and who delivers the identical goods he carries with him. A peddler who travels from place to place on foot shall pay a tax of ten dollars ($10.00). A peddler who travels from place to place by vehicle shall pay a tax of twenty-five dollars ($25.00).

(b)

Itinerant merchant. Every person engaged in business as an itinerant merchant shall obtain a license for the privilege of engaging in business and shall pay a tax for the license of one hundred dollars ($100.00). An itinerant merchant is a merchant, other than a merchant with an established retail store in the town, who transports an inventory of goods to a building, vacant lot, or other location in the town and who, at that location, displays the goods for sale and sells the goods at retail or offers the goods for sale at retail. A merchant who sells goods, other than farm products, for less than six (6) consecutive months is considered an itinerant merchant unless he stops selling goods in the town because of his death or disablement, the insolvency of his business, or the destruction of his inventory by fire or other catastrophe.

(c)

Exemptions. This section does not apply to the following:

Peddler or itinerant merchant who:

Sells farm or nursery products produced by him;

Sells crafts or goods made by him or his own household personal property.

Is a nonprofit charitable, educational, religious, scientific, or civic organization.

Sells printed material, wood for fuel, ice, seafood, meat, poultry, livestock, eggs, dairy products, bread, cakes, or pies.

Is an authorized automobile dealer licensed pursuant to Chapter 20 of the General Statutes.

A peddler who maintains a fixed, permanent location from which he makes at least ninety (90) percent of his sales, but who sells some goods in the town of his fixed location by peddling.

Itinerant merchant who:

Locates at a farmers market.

Is a part of an agricultural fair which is licensed by the commissioner of agriculture pursuant to General Statutes 106-520.3.

Sells goods at an auction conducted by an auctioneer licensed pursuant to Chapter 85B of the General Statutes.

A peddler who complies with the requirements of General Statutes 25A-38 through General Statutes 25A-42 or who complies with the requirements of General Statutes 14-401.13.

(d)

Person defined. As used in this section, "person" has the same meaning as in General Statutes 105-164.3(11).

(e)

Special exemption from tax. The board of county commissioners of any county in this state, upon proper application, may exempt from the annual license tax levied upon peddlers and itinerant merchants in this section, disabled veterans of World War I, World War II, the Korean Conflict and Vietnam War who have been bona fide residents of this state for twelve (12) or more months continuously and widows with dependent children; and who so exempt, the board of county commissioners shall furnish such person or persons with a certificate of exemption and such certificate shall entitle the holder thereof to sell within the limits of the town without payment of any license tax to the town.

(f)

Display and possession of license and identification. An itinerant merchant shall keep the license required by this section conspicuously and prominently displayed so as to be visible for inspection by patrons of the itinerant merchant at the place or locations at which the goods are to be sold or offered for sale. A peddler shall have a license required by this section with him at all times he offers goods for sale and must produce them upon the request of any customer, state or local revenue or law enforcement agent.

Upon the request of any customer, state or local revenue or law enforcement agent, a peddler or itinerant merchant shall provide its name and permanent address. If the peddler or itinerant merchant is not a corporation, he shall, upon the request of any customer, state or local revenue or law enforcement agent, provide a valid drivers license, a special identification card issued under General Statutes 20-37.7, Military Identification, or a passport bearing a physical description of the person named reasonably describing the peddler or itinerant merchant. If the peddler or itinerant merchant is a corporation, it shall, upon the request of any customer, state or local revenue or law enforcement agent, give the name and registered agent of the corporation and the address of the registered office of the corporation, as filed with the North Carolina Secretary of State.

(g)

Permission of property owner. An itinerant merchant or a peddler who travels from place to place by vehicle, in addition to other requirements of this section, shall obtain a written statement, signed by the owner or lessee of any property upon which the itinerant merchant or peddler offers goods for sale giving the owners or lessees permission to offer goods for sale upon the property of the owner or lessee, the location of the premises for which the permission is granted, and the dates during which the permission is valid. Further, such statements shall be conspicuously and prominently displayed, so as to be visible for inspection by patrons of the itinerant merchant or peddler, at the places or locations at which the goods are to be sold or offered for sale.

(Ord. No. 2001-4-09/O-5, § II)