§ 112.01  DUTY TO DETERMINE WHETHER TAX DUE.
   (A)   Each person has the duty to determine whether the business he or she conducts is taxed under this chapter, and if so, whether that tax has been paid for the current tax year.
   (B)   If the Tax Collector has reason to believe that a person is conducting a business in the town in violation of this chapter, he or she shall conduct an investigation to determine the person's tax liability.
(1981 Code, § 8-26)