§ 10-26. Amount of tax; "direct seller" defined.

(a)

The rate of tax levied on a direct seller who maintains his place of abode in the county and whose total sales are between four thousand dollars and forty nine thousand nine hundred ninety nine dollars per year shall be fifty dollars or twenty cents per one hundred dollars of retail sales or five cents per one hundred dollars of wholesale sales when total sales are fifty thousand dollars or more, whichever is greater.

(b)

As used in this section the term "direct seller" means any person who:

(1)

Engages in the trade or business of selling or soliciting the sale of consumer products primarily in private residences and maintains no public location for the conduct of such business;

(2)

Receives remuneration for such activities, with substantially all of such remuneration being directly related to sales or other sales oriented services, rather than to the number of hours worked; and

(3)

Performs such activities pursuant to a written contract between such person and the person for whom the activities are performed, and such contract provides that such person will not be treated as an employee with respect to such activities for federal tax purposes. (4-21-88, § 75; 5-1-15.)