Section
110.01 Definitions
110.02 License tax upon certain trades and business operations
110.03 Unlawful to conduct business without a license
110.04 Duration of license
110.05 License required for every separate business
110.06 License required for every place of business
110.07 Display at place licensed required
110.08 No abatement of license tax
110.09 Schedule of annual privilege license
Cross-reference:
Regulation of alcohol, see Related Local Laws, Session Laws 1967, Chapter 694
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having the agency for the manufacturer, producer or distributor.
BUSINESS. Any business, trade, occupation, profession, avocation or calling of any kind, subject by the provisions of this chapter to a license tax.
ENGAGED IN THE BUSINESS. Engaged in the business as owner or operator.
FISCAL YEAR. The period beginning with the July 1 and ending with the June 30 next following.
PERSON. Any person, firm, partnership, company or corporation.
QUARTER. Any three consecutive months.
(Prior Code, § 110.01)
In addition to the tax on property, as otherwise provided for, and under the power and authority conferred in the laws of the state, there shall be levied and collected annually or more often, where provided for, a privilege license tax on trades, professions, business operations, exhibitions, circuses and all subjects authorized to be licensed, as set out in the following sections and schedule. All licenses shall be a personal privilege and shall not be transferable. Nothing herein contained shall be construed to prevent the Board from imposing from time to time, as it may see fit, the license taxes as are not specifically herein defined, or from increasing or decreasing the amount of any special license tax, or from prohibiting or regulating the business or acts licenses, and all licenses are granted subject to the provisions of existing ordinances or those hereafter enacted.
(Prior Code, § 110.02)
It shall be unlawful for any person or his or her agent or servant to engage in or carry on a business in the town for which there is required a license, without first having paid the license tax and obtained the license. For the purpose of this section the opening of a place of business or offering to sell, followed by a single sale or the doing of any act or thing in furtherance of the business shall be construed to be engaging in or carrying on the business; and each day that the person, firm or corporation shall engage in or carry on the business as aforesaid, shall be construed to be a separate offense.
(Prior Code, § 110.03)
Loading...