In the case of flea markets, craft shows, antique shows, gun shows, and auto shows operated as public facilities for such particular purpose from which business is carried on by two or more retailers of tangible personal property, the owner, manager, operator, or promoter of the facility is required to obtain a business tax license. Show / market operators are also required to collect and submit to the county clerk a fee of:
$1 per booth each day from each exhibitor at the promotion location
$2 per booth each day for facilities located inside the city limits of Memphis
Exhibitors have the option, however, of obtaining and maintaining a Business Tax License in lieu of the $1 fee per day per booth.
This fee does not apply to any business that is primarily engaged in the selling of antiques at least five days a week and that is in a permanent location. In the case of an antique mall with a common cash register for all sales, only the operator shall be required to obtain and maintain a business license and pay on all receipts derived from that location. Individual booths rented at an antique mall shall not be deemed to be separate locations for business tax purposes.
The fees collected by the promoter where the show is not a continuing business shall be submitted to the county clerk within 72 hours after the closing of the event. If the location of the show is a continuing business, the fees levied shall be due and payable on the first day of each month. It shall be the duty of the promoters on or before the tenth of each month to transmit to the county clerk the amount of tax collected during the preceding month.