(A) All persons embraced by this subchapter shall make application for a license in the town office. The Clerk/Treasurer shall furnish the necessary forms and the applicant shall complete the forms fully.
(B)
All applications for licenses must be filed by March 1.
When any person required by the provisions of this subchapter to make an application to the Clerk/Treasurer shall fail to do so at the time designated, he or she shall be fined according to the provisions of § 10.99.
(C) Every applicant for a license to conduct any business, profession, trade or occupation under the provisions of this subchapter shall furnish the Clerk/Treasurer, in writing, with his or her correct residence address, the nature of the business, profession, trade or occupation to be pursued; the name of the business; the place where it is to be pursued; and, where specified in this subchapter, a record of gross receipts or expenditures, verified by oath, for the next preceding year, on forms prescribed by the Clerk/Treasurer. In the event of a failure or refusal to file with the Clerk/Treasurer the information necessary to enable him or her to assess a license tax on the basis provided by this subchapter, the Clerk/Treasurer shall not issue the license or assess the tax until all necessary information has been filed to enable him or her to assess the tax.
(1997 Code, § 18-41) (Ord. passed 5-31-1983; Am. Ord. passed 3-10-2020)
Penalty, see § 10.99