§ 110.05 LICENSE FEE.
   (A)   Amount. The license fee for the annual business license shall be $10 for each license year.
   (B)   Payment; term. Every business shall pay the license fee and shall obtain an annual business license prior to commencement of business, which license shall be valid for the period ending December 31 of the year when issued.
   (C)   Annual renewal. It shall be the duty of each licensee to obtain an annual renewal of such license by payment of the annual license fee of $10 to the Town Clerk on or before the day of its expiration as provided hereinabove. Whenever any application and licensing payment therefor is not received on or before the expiration day of any license issued for the current year and the licensee continues to engage in the business or activity for which the license was issued, a penalty of 10% of the amount of the license fee shall be imposed and collected and an additional 5% of the original fee shall be added on the last day of each calendar month after the expiration date. In addition to the above penalty provision, it is unlawful for a licensee to continue to engage in any business or activity after his or her license therefor has expired.
   (D)   Prorating of annual license fee. Any business license applied for and issued after January 1, but before July 1 of any license year shall be issued at the annual license fee as hereinabove provided in division (A) above. Any license applied for and issued after June 30 of any license year, but before January 1 of the succeeding license year, shall be used at one-half of the rate of the annual license fee as hereinabove provided. In any case, where a license is made necessary because of the annexation or consolidation with the town of any contiguous tract or territory, the licensee’s license fee shall be that proportion of the annual license fee which the number of months remaining in the license year bears to 12 months.
   (E)   Prorating of fees during interim period. With respect to any business license issued in 1985 for which the licensee has paid an annual licensing fee for any business license the expiration of which carries over into 1986 on or before the expiration date of such license issued to him or her, the licensee shall make application for a new license, on a prorated basis as set forth in division (D) above with respect to annexations or consolidations to the town for the remainder of the 1984 calendar year.
   (F)   Return of fee. Upon refusal of any license, the fee therefor paid in advance shall be returned to the applicant. In the event that any license is revoked, all monies paid therefor shall be and remain the monies of the town and no refund shall be made to any licensee.
   (G)   Transferability. No license may be assigned or transferred, nor may any licensee authorize any other person to do business or act under the terms of the license herein granted, except as specifically authorized.
(Ord. 1986-1, passed 1-8-1986)