(a) Every person engaged in, managing, conducting, or carrying on the business of selling
from a vehicle (whether at retail or wholesale), delivering, picking-up, or transporting
foods, goods, merchandise, freight, machinery, sand, gravel, or other articles or
commodities, or operating a bus, or other vehicle transporting passengers for hire,
shall pay an annual business tax of twenty-five dollars ($25.00) per vehicle.
(b) This section shall not apply if the above activity is merely incidental to the primary
business which is taxed under another section of this article.
(c) Taxicabs are not subject to subsection (a) and are required to pay a fee for a business
license set by resolution of city council pursuant to the Orange County Taxi Administration
Program.
