§ 110.03 UNLAWFUL TO CONDUCT BUSINESS WITHOUT A LICENSE.

   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

§ 110.04 DURATION OF LICENSE TAX.

   All taxes provided for and fixed in the following sections and schedule shall be for 12 months, unless otherwise specified.

(Ord. eff. 7-1-2001)

§ 110.05 LICENSE REQUIRED FOR EVERY SEPARATE BUSINESS.

   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)

§ 110.06 LICENSE REQUIRED FOR EVERY PLACE OF BUSINESS.

   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)

§ 110.07 DISPLAY OF LICENSE REQUIRED; EXCEPTION.

   Every license must be kept prominently displayed at the place of business of the licensee named in the license, or, if the licensee has no fixed place of business, the licensee must keep the same whatever the business is being operated and where it can be inspected at any time by the proper municipal official.

(Ord. eff. 7-1-2001)

§ 110.08 NO ABATEMENT OF LICENSE TAX.

   No license tax shall be abated, nor shall any refund of any part thereof be made, in any case where the licensee discontinues his or her business before the end of the period for which the license was issued.

(Ord. eff. 7-1-2001)

§ 110.09 WHEN DUE; LATE PENALTY.

   All license taxes imposed by this subchapter shall be due and payable to the Town Clerk on or before July 1 or at the date of engaging in the business, trade, employment or profession, or doing the act, and after that date shall be subject to a penalty of 5% for each 30 days that the tax remains unpaid, in addition to other pains and penalties which may be imposed for continuing or engaging in business without the required license.

(Ord. eff. 7-1-2001)

§ 110.10 CONFLICTS.

   All ordinances or parts of ordinances in conflict with this subchapter are hereby repealed; provided that the repeal shall in no way affect any rights heretofore acquired for the collection of any tax heretofore levied or assessed or the validity of any sales for taxes heretofore made or any rights heretofore acquired under any ordinance of the town.

(Ord. eff. 7-1-2001)

§ 110.11 ADOPTION DATE.

   This subchapter was read, approved and adopted on June 11, 2001.

(Ord. eff. 7-1-2001)