§ 110.20 CHANGES IN BUSINESS CONDUCTED BY LICENSEE DURING TAX YEAR.

   A person conducting business within the town shall report a change in their registration information to the tax collector within ten days after the change occurs. A licensee or his assignee shall report any change in the information contained in the license application within ten days after the change occurs. If information shown on a license issued under this chapter is affected thereby, the licensee or his assignee shall surrender the license to the tax collector when reporting the change.

   (A)   Changes affecting amount of tax due. If there are no reasons for revoking the license under § 110.12 and the change results in the imposition of a separate or additional tax, the tax collector shall reissue a license reflecting the change upon payment of the separate or additional tax.

   (B)   Changes not affecting amount of tax due. If there are no reasons for revoking the license under § 110.12 and the change does not result in an imposition of a separate or additional tax, the tax collector shall reissue a license reflecting the change at no charge.

   (C)   Change requiring refusal of license. If there is reason for revoking the license under § 110.12, the tax collector shall refuse to reissue a license and shall instead begin proceedings to revoke the license pursuant to § 110.16.

(Ord. 15-25, passed 12-12-16)