(A) 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 or she enters upon such occupation. The licensee shall provide a copy of his or her current state license before payment of an occupation tax will be accepted.
(B) Upon payment of the occupation tax as set out, the Town Clerk-Treasurer shall issue a receipt to the state licensee, which licensee shall post in a conspicuous place on the premises wherein he or she carries on his or her occupation. The Town Clerk-Treasurer shall also record the name of such licensee and the address where he or she engages in his or her occupation, and such records shall be duly filed and kept in the permanent files of that office for at least three years. Thereafter, upon approval of the governing body of the town, the records may be destroyed.
(C) All occupation taxes shall expire on June 30 of each year.
(D) The Town Clerk-Treasurer shall make and transmit to the State Alcoholic Beverage Laws Enforcement (ABLE) Commission an annual report covering the fiscal year showing the number and class of businesses upon which occupation taxes were levied and the amount of money collected from such taxes.
(Prior Code, § 3-104) Penalty, see § 115.99