A. Payment And State License Required: Any state licensee originally entering upon any occupation herein listed shall pay the tax therefor at the office of the town clerk-treasurer on or before the date upon which he enters upon such occupation. The licensee shall provide a copy of his current state license before payment of an occupation tax will be accepted. Thereafter, the licensee shall pay the tax annually on or before July 1.
B. Proration Of Tax: The occupation tax subject to this chapter shall be prorated on a monthly basis for the year in which an occupation begins operations.
C. Receipt Issued And Posted: Upon payment of the occupation tax, the town clerk-treasurer shall issue a receipt to the state licensee, which the licensee shall post in a conspicuous place on the premises wherein he carries on his occupation.
D. Failure To Pay Tax: Any person who engages in any of the occupations taxed by this chapter without paying the occupation tax imposed therefor in advance of such operation is guilty of an offense against the town and, upon conviction thereof, shall be fined as provided in section 1-4-1 of this code. Each day that such person shall engage in the occupation without payment of the tax shall constitute a separate offense. All sums due from any person by reason of occupation taxes imposed by this chapter and all penalties accruing from such person by reason failure to pay such tax shall be recoverable by suit of the town brought against such person in any court of competent jurisdiction. In any suit, in addition to the tax and penalties, the plaintiff shall recover interest at the rate of ten percent (10%) per annum upon all sums due by way of tax and penalty from the date of accrual thereof, and all costs of collection, judicial or otherwise, including reasonable attorney fees, all to be determined by the court. Prosecution for an offense against the town arising out of the failure to pay a tax levied by this chapter, regardless of the outcome thereof or of its continued pendency, shall not constitute a defense or a bar in any manner of the collection of the tax and penalties, if any are due, as herein provided.
(1999 Code § 3-103)