Every person engaging in any activity within the Town for which a State business franchise registration certificate is required and for which no other Town license tax or fee is prescribed in these Codified Ordinances, or other ordinance, and which is not exempted from the payment of any Town license tax or fee by State law, these Codified Ordinances or other ordinance, shall obtain annually a Town license therefor and shall pay to the Town an annual license tax of fifteen dollars ($15.00) for each location within the Town where he engages in such activity.
(1973 Code §13-3)