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Every license issued under this chapter, except as herein otherwise expressly provided, shall be for 12 months, shall expire on June 30 next succeeding the date of issue, and shall be for the full amount of the tax prescribed; provided, that if the licensee begins such business or exercises such privilege after the expiration of seven months of the current fiscal year of the city, then such licensee shall be required to pay one-half of the tax prescribed for 12 months.
The license taxes levied on businesses, trades, professions, and occupations of persons in the town by this chapter shall be payable at the office of the Town Clerk. Said license taxes shall be collected on or before July 1 of each year or whenever they become due as fixed by ordinance, and the amount fixed in this chapter and as to each item shall be for one year unless otherwise specified.
All persons or corporations, before engaging in any trade, business, occupation, or profession whereon a license tax is imposed by ordinance, shall, except as hereinafter provided, apply to the Town Clerk for a license so to do. Upon payment of such license tax, the Clerk shall issue a license to the applicant, stating therein the name of the person or corporation intending to conduct such business or occupation, the character of the business, the location of the same, and the period for which issued.
(Prior Code, § 110.05) (Ord. passed 6- -1958) Penalty, see § 110.99
All licenses to engage in any trade, business, occupation, or profession must be prominently displayed in the place of business or carried by the operator thereof and must be kept where it can be inspected by the proper town officials.
(Prior Code, § 110.06) (Ord. passed 6- -1958) Penalty, see § 110.99
No license or occupation tax shall be transferable or assignable, except with the consent of the Town Board of Commissioners, and any license issued shall be subject to revocation by the Board, provided, in their judgment, said license is being abused.
(Prior Code, § 110.07) (Ord. passed 6- -1958)
The Town Clerk shall make diligent inquiry as to all persons liable for license taxes and shall collect license taxes from all persons who are liable for the same and shall make report of the same to the Board of Commissioners, as by law required.
(Prior Code, § 110.08) (Ord. passed 6- -1958)
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