4-2-5: LICENSE TAX 1 :
   A.   Tax Required: Every traveling merchant, peddler and itinerant vendor shall pay an annual license tax in advance to the town in an amount as provided from time to time by resolution of the council. (1988 Code §§ 8-1-8, 8-2-5; amd. 2004 Code)
   B.   Exemptions From Tax:
      1.   This section does not apply to any person or corporation having a regularly established store or place of business within the town nor to merchants having regularly established stores or places of business outside of the town if they limit sales to stores or persons in the town for the purpose of resale. In any prosecution under this section, the burden of proof shall be on the defendant to show that he comes within one of the exceptions in this subsection B1.
      2.   This section does not apply to any person or corporation having, as the only business within the town, a coin operated machine or machines for the sale of newspapers. (1988 Code § 8-2-5)



1. See chapter 1 of this title for general licensing requirements.