(A) The fee schedule hereinafter set forth, shall be levied and collected by the Town Clerk, or the Clerk’s designee, for the applicable license, fees, permits or occupational tax levies, prior to the issuance of any such license permit or conducting of the business of serving alcoholic beverages.
(B) The tax hereby levied shall be paid no later than July 1 following the issuance or renewal of a liquor license by the state and on or before the same day for each year thereafter.
(C) The aforelisted occupational tax rate for initial applications shall be proportional to the number of calendar months remaining in the license year during which application is made.
(D) Failure to timely pay to the town any initial or renewal occupation tax as required hereunder shall constitute a municipal offense, the penalty for which upon conviction shall be punished for a Class B offense as set forth in the penal code of the town. Each day in which such tax remains due and unpaid shall constitute a distinct and separate offense.
(Prior Code, § 3-2A-2) (Ord. 372, passed 8-13-2018) Penalty, see § 111.99