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§ 11-32 MARTINSVILLE CODE operators operating less than ten (10) coin-operated amusement machines located in the city, one hundred seventy-five dollars ($175.00) per year; and in addition, amusement operators shall also pay thirty-six cents ($0.36) per one hundred dollars ($100.00) of gross receipts only on the share of the receipts actually received by such operator from such machines operated in the city, or thirty dollars ($30.00), whichever is greater; and in addition, each amusement operator shall furnish to the commis- sioner of revenue a complete list of all machines on location and the address of each location on or before January 31 of each year; and each machine shall have conspicuously located thereon a decal, sticker, or other adhesive label, no less than one by two (1 x 2) inches in size, clearly denoting the operator's name and address. (Ord. No. 96-13, § 11-1(L), 11-26-96; Ord. No. 97-2, 1-28-97) Sec. 11-33. Promotional shows or sales. (a) "Promotional show or sale" shah mean any show or sale consisting of a group of persons or merchants selling goods, wares or merchandise such as hobby crafts, antiques, art work, jewelry or second-hand articles, or any combination thereof. (b) Any promotional show or sale shall be limited to thirty (30) consecutive days or less. (c) No individual, fnma, partnership, or corporation participating in a promotional show or sale as a retail merchant shall be liable for any license taxation on the gross receipts generated at such show or sale if the participant reports to the promoter, manager, or organizer the participant's total gross receipts from such show or sale and the promoter, manager, or organizer obtains a license and pays the license tax imposed in section 11-32. If the promoter, manager, or organizer obtains a license and pays the license tax, individual participants in such a show or sale shall not be required to obtain an individual license for participation in the show or sale. (d) Obtaining a license or paying a license tax for a promotional show or sale shall not relieve the promoter, manager, or organizer from any obligation to pay any other license taxes imposed by this article. (e) No license tax shall be payable for any promotional show or sale ff the only sales occurring at such show or sale are made directly by a nonprofit organization. (f) Any promoter, manager, or organizer of a promotional show or sale shall keep and maintain accurate and legible records setting forth the amount of total gross receipts from all sales of goods, wares or merchandise at the promotional show or sale, with a breakdown showing the total gross receipts of each participant in such promotional show or sale, along with the appropriate tax identification number used by each participant for federal and state tax reporting purposes. These records shall be submitted to the commissioner of revenue on or before the date the license tax is paid by the promoter, manager, or organizer. (g) Every promoter, manager, or organizer shall obtain an annual business license which shall cover all of the promotional shows or sales conducted by them during the license year. (Ord. No. 96-13, § 11-1(M), 11-26-96) Supp. No. 41, Rev. 678