Temporary Merchants

A temporary merchant is a person who sells produce, goods and merchandise, for profit, from a stationary location or from a pushcart, bicycle cart, motorized cart or any other motor vehicle or trailer, that is temporary in nature (six months or less in one location), and is not operated by or as an accessory use to the primary use existing on the premises. A temporary merchant shall:

(1)  Display of products must be located outside of the road right-of-way, and all structures shall be located in accordance with the setback requirements based on the zoning district and classification of the property on which the activity is taking place.

(2)  Only be located on property where controlled vehicular access and adequate parking located outside of the road right-of-way, is provided.

(3)  Meet criteria established by the Standard Building Code for construction for any temporary structure on the premises, other than a tent. A building permit will be required for such structures.

(4)  Provide to the city a copy of a written agreement of the land owner permitting use of the property by the roadside vendor, accompanied by a plat of the property being used, if the temporary merchant is not the owner of the property on which the activity is taking place.

(5)  Comply with all City Code requirements, including site plan review and building plan review, upon erection of any structure requiring electrical service, temporary or permanent.

(6)  Comply with all requirements of this chapter relating to signs. The signs of temporary merchants will be treated as temporary signs for special events and shall meet the requirements set forth in the City’s Sign Ordinance

(7)  A temporary merchant must obtain a permit from the city, and pay the occupation tax prior to engaging in any selling or display activities set forth in this section.



Each person engaged in any business, trade, profession or occupation in Sky Valley, GA, whether with a location in Sky Valley, or in the case of an out-of-state business with no location in Georgia exerting substantial efforts within the state pursuant to O.C.G.A.  48-13-7, shall pay an occupation tax for said business, trade, profession or occupation; which tax and any applicable registration shall be displayed in a conspicuous place in the place of business, if the taxpayer has a permanent business location in Sky Valley, Georgia. If the taxpayer has no permanent business location in Sky Valley, such business tax registration shall be shown to the City Clerk or to any police officer of said Sky Valley, Georgia upon request.

An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in the City of Sky Valley or upon the applicable out-of state businesses with no location or office in
Georgia pursuant to 0.C.G.A 48-13-7 based upon the number of employees of the business or practitioner.

Number of Employees Tax Liability
0 – 1 Employees                     $50.00
2 – 9 Employees                     $150.00
10 or more Employees            $350.00

Registration and assessment of an occupation tax is imposed on those business and practitioners of professions with no location or office in the State of Georgia if the business’s largest dollar volume of business in Georgia is in the City of Sky Valley and the business or practitioner:
(1) Has one or more employees or agents who exert substantial efforts within the jurisdiction of the City of Sky Valley for the purpose of soliciting business or serving customers or clients; or
(2) Owns personal or real property which generates income and which is located within the jurisdiction of The City of Sky Valley.

Said registration and occupation tax shall be payable January 1 of each year and shall be delinquent if not paid by March 1 of each year, be subject to penalties for delinquency as prescribed in this Ordinance. On any new profession, trade or calling begun in the City of Sky Valley in 1995 or succeeding years thereafter, the registration and tax shall be delinquent if not obtained immediately upon beginning business.  The tax registration herein provided for shall be issued by the City Clerk and if any person, firm or corporation whose duty it is to obtain a registration shall, after said registration or occupation tax becomes delinquent, transact or offer to transact, in Sky Valley, any of the kind of profession, trade, or calling subject to this Ordinance without having first obtained said registration, such of fender shall, upon conviction by the city judge, be punished by a fine not to exceed $1,000 or imprisonment not to exceed 30 days, either or both in the discretion of the city judge.

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