A. Payment Dates: All license fees shall be due and payable as follows, except as may be otherwise provided:
1. Annual fees shall be payable before each year in advance. The annual license shall date from November 1 of each year and shall expire on October 31 of the following year.
2. Annual fees shall be due on November 1 each year and shall become delinquent if not paid by December 1 each year. (1980 Code § 9-114; amd. 2010 Code)
B. Penalty For Late Payment: If any license fee is not paid within thirty (30) days of the due date, a penalty of ten percent (10%) of the amount of such license fee shall be added to the original amount thereof. No license shall be issued until all penalties legally assessed have been paid in full. (1980 Code § 9-115)
C. Fee Not To Constitute Undue Burden On Interstate Commerce: None of the license fees provided for by this title shall be applied as to occasion an undue burden on interstate commerce. In any case, where a license fee is believed by a licensee or applicant for license to place an undue burden upon such commerce, he may apply to the license assessor and collector for an adjustment of the fee so that it shall not be discriminatory, unreasonable or unfair as to such commerce. Such application may be made before, at, or within six (6) months after payment of the prescribed license fee. The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the license assessor and collector may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The license assessor and collector shall then conduct an investigation, comparing applicant's business with other business of like nature and shall make findings of fact from which he shall determine whether the fee fixed by this title is discriminatory, unreasonable or unfair as to applicant's business and shall recommend to the governing body a license fee for the applicant in an amount that the applicant should pay, the governing body shall fix the license fee in such amount. If the regular license fee has already been paid, the governing body shall order a refund of the amount over and above the fee fixed by the governing body. In fixing the fee to be charged, the license assessor and collector shall have the power to base the fee upon a percentage of gross sales, or employees, or may use any other method which will assure that the fee assessed shall be uniform with that assessed on business of like nature. (1980 Code § 9-125)
D. Schedule: There is hereby imposed and levied a fee in such amount as established by resolution of the town council on the business, location, trade, calling or profession on every person engaged in a business within the town. (1980 Code § 9-211; amd. 2010 Code)