In addition to the subjects listed for taxation the Council members may levy a tax on the following subjects, the amount of which tax, when fixed, shall be collected by the Tax Collector immediately, and if the same be not paid on demand the same may be recovered by suit on the articles upon which the tax is imposed. Any other property of the owner may be distrained and sold to satisfy the same, viz.:
(A) Upon all itinerant merchants or peddlers selling or offering to sell in the Town, a tax not exceeding $50 per year, except only as sell books, charts or maps, and the like as sell only goods, wares and merchandise and other productions of the growth and manufacture of the state. Upon every company of circus riders who shall exhibit within the Town or in one mile thereof, and upon every person or company exhibiting within the Town or in one mile thereof, stage or theatrical companies, sleight-of-hand performers, rope-dancing, tumbling or menagerie, a tax not exceeding $100 for every day they exhibit.
(B) Upon every exhibition of any other kind, and on every theater company, circuses, menageries, horse-dealers or any other business, company or agency enumerated in Schedule “B” of chapter 247 of the Public Laws of 1903, or which may hereafter be the subject of taxation by the State law, when not exempt from a license or privilege tax by Towns, a tax equal to the amount imposed by the State law for the use of the State. (Pr. Laws 1905, C. 26, Sec. 27; Am. Ord. 2017-006, adopted 5-15-17)