(A) Except as specifically provided in this subchapter, no town license tax imposed pursuant to the provisions of this subchapter or any other ordinance or charter by the town shall be greater than an amount set by Council from time to time or the rate set forth below for the class of enterprise listed, whichever is higher:
(1) For contracting, and persons constructing for their own account for sale, $0.15 per $100 of gross receipts;
(2) For retail sales, $0.15 per $100 of gross receipts;
(3) For financial, real estate and professional services, $0.20 per $100 of gross receipts; and
(4) For repair, personal and business services, and all other businesses and occupations not specifically listed or excepted in this subchapter, $0.15 per $100 of gross receipts.
(B) A town license tax shall be imposed on any operator in an amount not exceeding the sum set by Council from time to time for the operation of ten or more coin machines. For the operation of less than ten coin machines, the license tax shall be an amount set by Council from time to time per machine. The term OPERATOR means any person, firm or corporation selling, leasing, renting or otherwise furnishing or providing a coin operated machine or device operated on the coin in the slot principal; provided, however, the term OPERATOR shall not include a person, firm or corporation owning less than three coin machines and operating such machines on property owned or leased by such person, firm or corporation.
(1996 Code, § 148-2)