All of the taxes imposed in this subchapter are in all cases imposed upon the privilege of doing business or engaging in a profession, trade or occupation in a regularly established place of business or office located in the town. Those businesses, professions, trades or occupations having no regularly established place of business or office within the town are not taxed by this subchapter but are subject to tax in the locality in which their regularly established place of business or office is located.
(1997 Code, § 18-35) (Ord. passed 5-31-1983)