Section
License Taxes
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 tax
110.05 License required for every separate business
110.06 License required for every place of business
110.07 Display of license required; exception
110.08 No abatement of license tax
110.09 When due; late penalty
110.10 Conflicts
110.11 Adoption date
Special Events
110.25 Nondiscrimination
110.26 Definitions
110.27 Allowance of special event upon issuance of a permit
110.28 Approval of applications
110.29 Considerations for special event permit requests
110.30 Sale and consumption of alcoholic beverages
110.31 Firearms
110.32 Application fee
110.99 Penalty
Appendix A: Schedule of License Taxes
LICENSE TAXES
For the purpose of this subchapter, 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 provision of this subchapter, to a license tax.
ENGAGED IN THE BUSINESS. Engaged in the business as owner or operator.
FISCAL YEAR. The period beginning with July 1 and ending with June 30 next following.
PERSON. Any person, firm, partnership, company or corporation.
QUARTER. Any three consecutive months.
(Ord. eff. 7-1-2001)
In addition to the tax on property and poles, as otherwise provided for, and under the power and authority conferred in the laws of this state, there shall be levied and collected annually, or more often, where provided for, a privilege license tax on trades, professions, agencies, business operations, exhibitions, circuses and all subjects authorized to be licensed, as set out in the following sections and schedule in Appendix A. All licenses shall be a personal privilege and shall not be transferable. Nothing herein contained shall be construed to prevent the Board of Commissioners from imposing from time to time, as they may see fit, any 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 licensed, and all licenses are granted subject to the provisions of existing ordinances for those thereafter enacted.
(Ord. eff. 7-1-2001)
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.
(Ord. eff. 7-1-2001) Penalty, see § 110.99
The payment of any particular tax imposed by this subchapter shall not relieve the person paying the same from any other tax imposed by this subchapter for any other business he or she may carry on, unless so provided by the section imposing the tax; it being the intent of this subchapter that license taxes prescribed by various sections or subsections of this subchapter applicable to any business shall be cumulative except where otherwise specifically provided.
(Ord. eff. 7-1-2001)
A license issued for the privilege of conducting a business is only valid for the business conducted at the place and by the licensee named therein. Every person doing business in more than one factory, mill, warehouse, store, stand or other place of business shall secure a separate license for each place of business, unless the places of business are contiguous to each other, communicate directly with and open into each other, and are operated as a unit. If the business is moved or if the licensee sells to another, then a new license is necessary, unless a special permit to continue business under the original license is obtained from the Board of Commissioners.
(Ord. eff. 7-1-2001)
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