Every person engaged in business within the town shall pay an annual license fee as required by this chapter unless specifically excluded by this chapter or qualifying under the exemptions section of this chapter.
(A) Class I license fee. The Class I license fee shall be $25 per year.
(B) Class II license fee. The Class II license fee shall be $5 per year.
(C) Class III license for temporary businesses. The license fee for a temporary business shall be $15.
(D) Payment of license fee. All license fees provided for in this chapter shall be payable annually in advance.
(E) Pro-rated fees. Any application for a license pursuant to this chapter filed subsequent to June 30 of any year shall be required to pay a pro-rated fee equal to one-half of the annual license fee.
(F) Rebate of fee. No rebate or refund of any license fee or part thereof shall be made by reason of non-use of such license or by reason of a change of location or due to any business rendering the use of such license ineffective.
(G) Late fee penalties. Any license fee due on January 1 that is paid later than February 1 shall be considered to be late and subject to a late penalty charge equal to 50% of the license fee. Any such fee not paid by March 1 shall render the business to be operating without a license and in violation of this chapter. Such business shall be subject to criminal prosecution for every day of operation after March 1. Any such license issued after March 1 shall be subject to a late penalty charge of 100% of the license fee. No license shall be issued until the license fee and all penalties have been paid in full.
(H) License fee additional. The license fee herein provided for shall be in addition to any and all licenses and taxes imposed by any other ordinance of the town.
(I) Fee not to constitute an undue burden on interstate commerce. The license fee specified by this chapter shall be applied so as to not create an undue burden on interstate commerce. In any case, where the license fee is believed by a licensee or applicant to place an undue burden upon such commerce, they may apply to the License Officer for an adjustment of the fee so that it shall not be discriminatory, unreasonable or unfair. Such application may be made before or within six months after payment of the prescribed license fee. The applicant shall, by affidavit and supporting testimony, describe his or her method of business and the gross volume or estimated gross volume of such business and provide such other information as the License Officer may deem necessary in order to determine the extent, if any, of any undue burden on such commerce. The License Officer shall then conduct an investigation, comparing the applicant’s business with other businesses of like nature and shall make findings of facts from which he or she shall determine whether the fee specified in this chapter is discriminatory, unreasonable or unfair to the applicant’s business. The License Officer shall recommend to the Town Council a license fee for the applicant that is not discriminatory, unreasonable or unfair. If the Town Council is satisfied that such license fee is the amount that the applicant should pay, the Council shall adjust the license fee accordingly. If the regular license fee has already been paid, the Council shall order a refund of the amount over and above the fee established by the Council. In setting the fee to be charged, the License Officer shall have the power to base the fee upon a percentage of gross sales or may use any other method which will assure that the fee assessed will be uniform with that assessed on businesses of a like nature.
(Ord. 28C, passed 3-6-2002; Ord. passed 8-6-2003)