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)