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4-1-5: LICENSE TAXES 1 :
A. Merchants: Merchants shall pay a license tax based upon their gross revenue as provided in this subsection. The term "merchant", as used in this subsection, means any person who, at a fixed place in the town, engages in any business and who is not otherwise specifically licensed herein. (1988 Code § 8-2-2)
B. Property Rental: The license tax on rental of real property, whether business, commercial or residential, including the rental as landlord of private residences, shall be in an amount as provided by resolution of the council for any person renting to not less than three (3) nor more than five (5) tenants. Any person renting to two (2) or less tenants shall be exempt from tax and license requirements under this chapter. All rentals of real property by the same person anywhere in the town shall be aggregated to determine the tax provided in this subsection. (1988 Code § 8-2-3)
C. Liquor Licenses: Certain liquor dealers as listed in this section shall pay taxes as may from time to time be provided by resolution of the council. It is expressly understood that the taxes set forth in this subsection shall have included in them the taxes referred to in subsection A of this section. (1988 Code § 8-2-4; amd. 2004 Code)
1. Off sale retailers licensed to sell all spirituous liquors.
2. On sale retailers licensed to sell all spirituous liquors by individual portions and in the original containers.
3. Off sale retailers licensed to sell wine and beer.
4. On sale retailers licensed to sell beer and wine by individual portions and in the original containers.
5. On sale retailers licensed to sell beer by individual portions and in individual containers.
6. Off sale retailers licensed to sell beer. (1988 Code § 8-2-4)
D. Circuses, Carnivals And Fortune Tellers: There shall be levied upon and collected from any person, firm or corporation a license tax in an amount as provided from time to time by resolution of the council, payable in advance, before such person, firm or corporation shall establish, conduct or put on in the town any of the following businesses or occupations:
1. Any traveling show, circus, carnival, rides or other concessions.
2. Fortune telling, the practice of astrology or the issuing of horoscopes, whether engaged in for fee or profit or not. (1988 Code § 8-2-6)
E. Other Businesses: All persons engaging in business, for whom a tax is not otherwise provided in this chapter, shall pay an annual license tax in an amount as provided by resolution of the council. (1988 Code § 8-2-9)
1. See also section 4-2-5 of this title, license taxes for peddlers and solicitors.