Section
Business License Tax
32.001 License requirement; application; penalty
32.002 Maximum license tax
32.003 Specific license tax
32.004 Expiration of license
32.005 Information to be displayed on vehicle
Utility Tax
32.020 Title
32.021 Definitions
32.022 Tax rate; levy; payment
32.023 Requirement applicable to telephone service
32.024 Duty of Town Clerk
32.025 Duty of seller generally
32.026 Records to be kept by seller
32.027 Extension of time for filing return
32.028 Exemptions
32.029 Amendments
Bank Franchise Tax
32.040 Definitions
32.041 Tax imposed; amount
32.042 Filing of returns; schedules
32.043 Payment
32.044 Violations
Exemption for Elderly and Disabled Persons
32.055 Title
32.056 Definitions
32.057 Eligibility
32.058 Restrictions
32.059 Determining financial worth
32.060 Filing for tax exemption
32.061 Change in condition during year
32.062 Deferral of taxes
32.063 Maintenance of records
32.064 Amendments
Real and Personal Property Taxes
32.075 Assessment and payment
32.076 Household goods and personal effects
32.077 Application of classifications
32.078 Exemption from taxation
Transient Occupancy Tax
32.090 Title; authority; jurisdiction
32.091 Definitions
32.092 Levy of tax
32.093 Collection by provider
32.094 Exemptions
32.095 Gratuities; services charges
32.096 Report; remittance of taxes; records
32.097 Discount for collection
32.098 Penalties and interest
32.099 Failure to collect
32.100 Termination or disposition of business
32.101 Enforcement
32.102 Administration
32.103 Copies on file
Meals Tax
32.115 Title; authority; jurisdiction
32.116 Definitions
32.117 Levy of tax
32.118 Collection by seller
32.119 Exemptions; limits on application
32.120 Gratuities; service charges
32.121 Report; remittance of taxes; records
32.122 Discount
32.123 Penalties and interest
32.124 Failure to collect
32.125 Termination or disposition of business
32.126 Enforcement
32.127 Administration
32.128 Copies on file
32.999 Penalty
Appendix A: Forms
BUSINESS LICENSE TAX
License taxes shall be levied and collected for the use and purpose of the town for the license year beginning July 15, 1989, and ending July 14, 1990, and also for each and every year thereafter, beginning with July 15 of each year and ending with July 14, following, as hereinafter provided.
(A) No person, firm or corporation shall, without a license, prosecute any of the businesses, employments or professions named in the following sections of this subchapter. The license tax hereinafter specified are hereby annually levied on every person, firm or corporation prosecuting any such businesses, employments or professions.
(B) License applications shall be mailed on or about February 28 annually. Applicants shall file their returns, listing gross sales, receipts or commissions, not later than May 14 annually. For any business which fails to so file its return, a second notice shall be mailed on or about May 30 annually, which notice shall include the late fee as imposed in division (D) below and notice of additional penalties and interest to be imposed if said return is not filed and the license paid as provided in division (D) below. For any business which fails to so file its return or tender its license payment by July 15, a delinquency notice shall be mailed on or about October 15 annually, which notice shall include the late fee, penalties and interest as imposed in division (D) below, along with a copy of a proposed warrant, which warrant, if the return, license payment, and the late fee, penalty and interest are not received, will be filed with the appropriate local court on or about December 1 annually and pursued for judgment.
(C) All applicants for licenses in the town shall be requested to furnish verification of gross receipts, fees or commissions.
(D) Each year, a late fee in an amount set by Council from time to time shall be imposed for any business which has not listed its gross sales, receipts or commissions by May 14 of said year. Further, each year an additional penalty of 10% shall be imposed for any business which has not listed its gross sales, receipts or commissions, or tendered its license payment, by July 15 of said year. Thereafter, any such delinquent license payment shall accrue interest at an annual rate of 12% until paid in full. Should judgment through any court be pursued and granted, the town shall be entitled to attorney fees of $500 for the services of its attorney handling the matter, plus court costs and interest as provided herein.
(E) The town shall obtain information from the Commissioner of Taxation of the commonwealth on any merchant, business or professional who does not file its annual return with the town providing its gross sales, receipts, fees or commissions by July 15 of the respective license year. In addition, the town may obtain information from the Commissioner of Taxation of the commonwealth on any merchant, business or professional to confirm the information provided in its respective return.
(1996 Code, § 148-1) (Ord. passed 8-10-2004)
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