(A) If an individual conducts a business as a partner in a partnership or as an officer or employee of a corporation or as an employee or member of any other business entity, that individual not required to obtain a privilege license or pay a privilege license tax. However, the partnership, corporation or other business entity must obtain the license and pay the tax unless exempted by this section.
(B) Owners of real property who lease that property need not obtain a privilege license or pay a privilege license tax solely for acting as lessor of that property.
(C) A person who operates a business for a religious, educational, civic, patriotic, charitable or fraternal purpose, is exempt from obtaining a privilege license or paying a privilege license tax.
(D) Blind persons and persons who serve in the United States Armed Forces or the Merchant Marine are exempt from obtaining a privilege license or paying any privilege license tax levied by this chapter to the extent provided by state statute.
(E) Persons who solicit business or pick up or deliver goods or services within the town are not required to obtain a privilege license or pay a privilege license tax if business is solicited primarily from or goods or services are delivered primarily to businesses that themselves pay a privilege license tax to the town.
(F) The following businesses are exempt from obtaining a privilege license or paying a privilege license tax as provided by the indicated section of the General Statutes. A more complete and detailed description of the exempt businesses is contained in the cited sections of the General Statutes:
(1) Section 105-41: Attorneys, physicians, land surveyors, engineers, architects, photographers, real estate brokers, accountants, morticians and similar professionals;
(2) Section 105-83: Installment paper dealers; and
(3) Section 105-228.10: Insurance companies and associations.
(1981 Code, § 8-4) (Am. Ord. passed 4-5-1990)