§ 16-312. Exemptions.

The provisions of this article do not apply to:

(1)

Persons who engage strictly and solely in the selling of secondhand goods, wares, merchandise or articles.

(2)

Buying, selling, trading, exchanging, consigning, or otherwise dealing in recycling metal cans, paper, cardboard or glass.

(3)

Buying, selling, trading, exchanging, consigning, or otherwise dealing in used books, tires (excluding rims), clothing, coins not set in a bezel, postage stamps, trading cards, comic books, furniture (other than appliances) and works of art placed on consignment by the original artist. Sports memorabilia valued at one hundred dollars ($100.00), or less, shall also be exempt.

(4)

Organizations that have been determined to be exempt from taxation, pursuant to Section 501(c) of the Internal Revenue Code, by the Internal Revenue Service, including churches and religious organizations.

(5)

Investment or securities brokerage houses or financial institutions as defined in Arizona Revised Statutes Section 44-1601, paragraph 1, items (a), (b) and (c).

(6)

Buying, selling, trading, exchanging, consigning or otherwise dealing in DVDs, CDs, videos, vinyl records, tapes, computer and video games.

(7)

Persons who purchase secondhand goods, wares, merchandise or articles from organizations exempted from this article pursuant to subsection (4) above.

(8)

Goods or articles purchased by a licensee from a business engaged in the lawful liquidation of its business. A licensee receiving goods or articles pursuant to this exemption shall retain for a period of one (1) year documentation substantiating that the goods or articles were received pursuant to the lawful liquidation of a business and make those records available upon request to any law enforcement agent.

(9)

Goods or articles that are not considered a precious item and do not bear a serial number or owner applied number that have a fair market value less than one hundred dollars ($100.00).

(10)

Goods or articles that are considered home décor items and do not bear a serial number or owner applied number that have a fair market value less than five hundred dollars ($500.00).

(Code 1972, § 8-414; Ord. No. 3549, § 3, 3-2-04; Ord. No. 2657, § 1, 12-13-05; Ord. No. 3966, § 1, 1-24-12)