(a) Any person acting as an auctioneer within the corporate limits of the Town shall pay a license tax of ten dollars ($10.00) per year.
(b) "Auctioneer", shall mean or include any trustee, personal representative, guardian or commissioner selling property belonging to any estate or trust under his charge, or any officer or commissioner selling property under the order, decree, execution or process of any court of this State or of the United States.
(1978 Code Sec. 8-23)