§ 4.1001. Definitions

Occasional Sales (Garage sales, including patio, yard and porch sales in a residential district). Sales of tangible personal property at retail, not to exceed two (2) in number during any twelve month period, by a person who does not hold himself out as engaging in, nor does not habitually engage in the business of selling such tangible personal property at retail; provided that:

(1)

the tangible personal property shall be sold only on the premises of the owner or lessee of that property where the sale is conducted and said owner or lessee must be the legal owner of such tangible personal property at the time of such sale.

(2)

the sales shall be confined to the garage, porch, patio or yard on the premises of the legal owner or lessee.

(3)

no new merchandise (i.e., merchandise acquired solely for the purpose of resale) shall be sold at such occasional sales.

(4)

the duration of each such sale shall not exceed three (3) consecutive calendar days.