(a) No person shall, without a Town license therefor, engage in or prosecute the Town of Granville, any business activity without first obtaining a Town license from the Town of Granville.
(b) For the purposes of this article:
(1) “Business” shall mean any business, whether a person engaged expressly or impliedly holds himself out as engaged in business or supplying his products or a commodity or service to the public as a class or a limited portion of the public or sells any goods, wares, merchandise, of any kind or provides a service of any kind; provided, however, that “business” shall not include sales of products of the farm, garden, or dairy by the producer or grower thereof; occasional sales by societies acting for charitable, religious or benevolent purposes; judicial sales directed by law or court order. “Gross Income” shall mean the gross receipts of the business received as compensation for personal services and from trade, commerce, or sales and the value accruing from the sale of tangible property (real or personal), or service, or both, without any deduction on account of the cost of property sold, materials used, labor costs, taxes or any other expense whatsoever.
(2) “Person” or “company” shall mean and include any individual, firm, copartnership, joint venture, association, corporation, trust and any other group of combination acting as a unit in the plural as well as the singular and when used in connection with the penalties imposed by this article, shall mean and include the officers, directors, trustees, or members of any firm, copartnership, joint venture, association, corporation, trust or any other groups acting as a unit.
(c) On every licensee there shall be imposed a license tax of fifteen dollars ($15.00) per annum for each location a person holds himself out to engage in or transact business therefrom.
The license tax for all annual licenses named herein shall begin on the first (1st) day of July of each year, and end with the thirtieth (30th) day of the following June. If granted for a shorter period than one (1) year the license tax shall not be pro-rated but shall be fifteen dollars ($15.00).
(Passed 10-22-85.)