(A) Every person who receives gross proceeds of sales or gross income, upon which a privilege tax is imposed by this subchapter desiring to engage or continue in business, shall make application to the Collector for a privilege license.
(B) Application for a privilege license required under this subchapter shall be made upon forms prescribed by the Tax Collector.
(C) It shall be a condition precedent to licensing that all ordinances, regulations and requirements affecting the public peace, health and safety be complied with in toto.
(D) If the applicant is not in arrears in payment of any tax imposed by this chapter, the Collector shall issue a license authorizing him or her to engage and continue in the business, upon condition that he or she complies with this subchapter. The license shall be continuous.
(E) Upon the failure of any person to pay the required tax, penalty or interest within a period of 30 days after it becomes due, the Tax Collector shall give the person notice of intent to cancel the privilege license. If the person so notified requests a hearing within ten days from notice, he or she shall be granted a hearing before the Tax Collector. Upon a finding by the Tax Collector that tax, penalty or interest is unpaid and has remained unpaid at least 30 days or, if no request for hearing has been received within ten days after notification as herein provided, the privilege license shall be canceled and the person shall not be relicensed until all taxes, penalty and interest due shall have been paid.
(F) Any person whose privilege license has been canceled shall be required to pay a fee of $10 for each reissuance of a license, and the license shall not be reissued until all taxes, penalties and interest have been paid. The Tax Collector may, at his or her discretion, reissue under the previous license number or issue a new license.
(G) A person engaged in or conducting a taxable business in two or more established locations within the town shall be required to obtain a separate license for each location as well as a certificate of occupancy; except that, for the business of leasing or renting the use or occupancy of real property, only one application for the property within the town shall be required. The applicant shall be required to list all property by street address or other satisfactory identification and shall notify the Tax Collector within ten days after sale or acquisition of any real property, clearly identified by location in each instance.
(H) At the time a taxable business is sold, or when any other ownership change occurs, a new privilege license shall be obtained for each license effective at the time of the change.
(I) Any person holding a privilege license shall be required to notify the Tax Collector of any change in either mailing address or location within 15 days after the change occurs. A fee of $1 shall be required whenever any change in location of a business within the town occurs.
(J) Failure by any person engaging in a business subject to the town transaction privilege tax to obtain a license before beginning or continuing the business shall be a misdemeanor. Each day of operation without a license shall constitute a separate violation.
(K) Failure to obtain a license before beginning or continuing the business shall constitute a breach of agreement in regard to utilities and are subject to disconnect.
(L) The license prescribed in this section shall be non-transferable and shall be displayed in some conspicuous part of the applicant’s place of business.
(1974 Code, § 8-2-2)