(A) The tax imposed by this subchapter shall be in addition to all other licenses and taxes levied by this code and other town ordinances as a condition precedent to engaging in any business, trade and calling.
(B) A person exercising a privilege taxable under this subchapter, subject to the payment of all licenses and charges which are a condition precedent to exercising the privilege taxed, may exercise the current tax year upon the condition that he or she shall pay the tax accruing under this subchapter.
(Prior Code, § 5-425) (Ord. passed 1-19-2021)