(A) Fees established.
(1) The fee to be paid for the occupational tax shall be classified as follows:
(a) Liquor by the drink sales: as provided in § 111.02 of this code of ordinances;
(b) Beer sales: as provided in § 111.02 of this code of ordinances;
(c) Liquor stores: as provided in § 111.02 of this code of ordinances; and
(d) Sales of merchandise or services: $25 for any individual, store or business to sell merchandise or services in the town.
(2) In the event an establishment is involved in the sale of two or more of the categories listed in division (A)(1) above, then the individual, store or business will be required to pay the fee that is the most expensive of all the fees that apply. Further, in the event an individual, store or business chooses to operate or is operating from more than one location within the town, then each location is required to pay the occupational tax fee.
(B) Exemption from fee. The town hereby exempts religious organizations and charitable organizations from the occupational tax imposed herein. However, tax exempt organizations other than religious and charitable organizations which sell merchandise and services of the nature and character as a for profit store or business are hereby required to pay the same occupational tax fee set forth in division (A)(1) above for individuals, stores and businesses.
(Prior Code, § 3-1-2) (Ord. 3-102, passed 9-10-2001)