(A) Carnivals, shows, circuses, menageries and the like. Every person, firm, company or corporation which exhibits performances in a side show, dog, pony or either show, trained animal show, carnival, circus, menagerie and circus or any other show, exhibition or performance similar thereto shall procure a license therefore and shall pay for each day’s performance or exhibition a license tax as follows:
(1) On such shows traveling overland by automobile or other conveyance, the tax for each day’s performance or exhibition shall be based upon the automobile or conveyance capacity and shall be set by Council from time to time.
(2) On each sideshow, curiosity show or similar show, exhibiting on the same or contiguous lots with a circus and owned by a person, firm or corporation other than the owner or owners of the circus the tax shall be set by Council from time to time. The foregoing section shall not be construed to prohibit a resident, mechanic or artist from exhibiting any production of his or her own art or invention without compensation nor shall any registration, bond or license be required of any industrial arts exhibit not of any agricultural fair or shows exhibiting within the grounds of such fair or fairs during the period of such fair whether an admission be charged or not of resident persons performing in a show or exhibition for charity or other benevolent purposes, nor of exhibitions of volunteer fire companies, whether admission be charged or not.
(B) Contractors.
(1) Any person, firm or corporation, who shall engage in the following shall be deemed a contractor:
(a) Accept or offer to accept orders or contracts for doing any work on or in any building or structure requiring the use of paint, stone, brick, mortar, wood, cement, structural iron or steel, sheet iron, galvanized iron, metallic piping, tin, lead or other metal or other building material;
(b) Accept or offer to accept contracts to do any paving, curbing or other work on sidewalks, streets, alleys or highways, or public or private property, using asphalt, brick, stone, cement, concrete, wood or any composition;
(c) Accept or offer to accept an order for or contract to excavate earth, rock or other material for foundation or any other purpose or for cutting, trimming or maintaining rights-of-way; or
(d) Accept or offer to accept an order or contract to construct any sewer of stone, brick, terra cotta or other material.
(2) Every such contract, electrical contractor, plumber and steam fitter, for the privilege of transacting business in the town, shall pay a license, to be set by Council from time to time:
(a) If the gross amount of all orders or contracts accepted during the preceding year aggregated as much as $1,000 and not more than $5,000, he or she shall pay a specific sum;
(b) If the amount of such orders or contracts was more than $5,000 and did not exceed $10,000, he or she shall pay a specific sum;
(c) If the amount of such orders or contracts exceeded $10,000 and did not exceed $20,000, he or she shall pay a specific sum;
(d) If the amount of such orders or contracts exceeded $20,000 and did not exceed $50,000, he or she shall pay a specific sum;
(e) If the amount of such orders or contracts exceeded $50,000 and did not exceed $100,000, he or she shall pay the sum set by Council from time to time; if the amount of such orders or contracts exceeded $100,000 and did not exceed $150,000, he or she shall pay a specific sum;
(f) If the amount of such orders or contracts exceeded $150,000 and did not exceed $300,000, he or she shall pay a specific sum; and
(g) If the amount of such contracts or orders exceeded $300,000, he or she shall pay a specific sum.
(C) Peddlers. Any person who shall carry from place to place any goods, wares or merchandise and offer to sell or barter the same, or actually sell or barter the same, shall be deemed a peddler. For the privilege of peddling or bartering within the town there shall be paid in an amount set by Council from time to time for each person so engaged or employed, except that:
(1) The tax on peddlers of ice, wood or coal, not produced by mem but purchased for resale, shall be in an amount set by Council from time to time for each vehicle licensed and used in peddling within the town;
(2) The tax on peddlers of meat, milk, butter, ice, cream, sandwiches, candy, eggs, poultry, fish, oysters, game, vegetables, fruits or other family supplies of a perishable nature, and beverages and soft drinks in cans, bottles or otherwise dispensed, not grown or produced by them shall be in an amount set by Council from time to time for each vehicle used in such peddling; and
(3) The tax on peddlers of seafood who buy the seafood they peddle directly from persons who catch or take the same shall be in an amount set by Council from time to time.
(1996 Code, § 148-3)