Any business, occupation, trade, or profession continuing as such entity within the town following December 31 shall pay to the town a business permit fee as described in this chapter to remain in effect through the end of that calendar year. The fee shall be due January 1 and payable on or before February 1 each calendar year. Upon receipt by the town clerk, a certificate of payment shall be issued as described in this chapter. (1987 Code § 5.04.090)