(A) License required; tax. It is unlawful for any person, firm, association or corporation to engage in, exercise, or pursue any business, profession, trade, occupation or privilege for which a license tax is levied by any ordinance or ordinance provision without paying the license tax, and securing and possessing a valid license therefor. Upon making proper application to the town offices, the payment of the license tax, and fulfillment of any other condition which may be prescribed by law and/or ordinance, the town offices shall issue a license therefor.
(B) Term of license. Annual licenses shall expire on June 30 of each year. When an annual license is issued after July 1 for the remainder of the year to a person, firm, association or corporation just beginning to engage in, exercise or pursue a business, profession, trade, occupation or privilege, the tax collected shall be the full amount of the annual tax.
(Prior Code, § 3-1-1) (Ord. 278, passed 1-5-1995) Penalty, see § 110.99