(a) Definitions. For the purposes of this section, the following words and phrases shall have the meanings respectively ascribed to them by this subsection; provided, that no coin operated device shall be construed to be store:
(1) "General store" means any store or any mercantile establishment in which goods, wares or merchandise of any kind are purchased, ordered, sold or offered for sale, either at retail or wholesale.
(2) "Person" means any group or combination acting as a unit, individual, committee, guardian, trustee, executor, administrator, partnership, copartnership, joint adventure, association, trust, firm or corporation, either domestic or foreign, which is controlled or held with others by majority stock ownership or ultimately controlled or directed by one management or association of ultimate management.
(3) "Special store" means any store or any mercantile establishment in which goods, wares or merchandise of any kind, except cigarettes, tobacco products and soft drinks, are purchased, ordered, sold or offered for sale, either at retail or wholesale, and which contains no coin operated device owned and operated by the store proprietor.
(b) License Required. No person shall establish, operate or maintain any store within the corporate limits without having first obtained a licensed to do so from the Town Recorder as provided in this article.
(c) Annual License Taxes. Every person establishing, operating or maintaining one or more special stores within the corporate limits, under the same general management, supervision or ownership, shall pay an annual license tax for each store of five dollars ($5.00). Every person establishing, operating or maintaining one or more general stores within the corporate limits of the Town under the same general management, supervision or ownership shall pay an annual license fee for each store of fifteen dollars ($15.00).
(d) Exemptions. The establishment, operation or maintenance of stores by the following shall be exempt from the license tax imposed by this section.
(1) The United States of America or the State and its political subdivision.
(2) Religious and charitable organizations.
(3) Any person engaged within the State in the business of producing agricultural products who, individually or collectively, sells in such store only agricultural products which he has produced.
(e) Proration of License. Each license issued prior to the first day of January of any year shall be charged for at the full rate, and each license issued on or after the first day of January shall be charged for at one-half of the full rate, as prescribed in subsection (c) hereof.
(f) Application; Filing Fee. Any person desiring to establish, operate or maintain a store in the Town shall apply to the Town Recorder for a license to do so. The application for a license shall be made on the form which shall be prescribed and furnished by the Town Recorder and shall set forth the name and address of the applicant, the name and location of such store and such other facts as the Town Recorder may require. If the applicant desires to operate more than one such store, he shall make a separate application for each such store. Each such application shall be accompanied by a filing fee of fifty cents for each license requested and by the license tax prescribed in subsection (c).
(g) Issuance and Display of License. As soon as practicable after the receipt of any application for a license under this section, the Town Recorder shall carefully examine such application to ascertain whether it is in proper form and contains the necessary and requisite information. If, upon examination, the Town Recorder shall find that any such application is not in proper form and does not contain the necessary and requisite information, he shall return such application for correction. If an application is found to be satisfactory and if the filing fee and license tax, as prescribed in this section, shall have been paid, the Town Recorder shall issue to the applicant a license for each store for which an application for license shall have been made. Each licensee shall display the license so issued in a conspicuous place in the store for which such license is issued.
(h) License Nonassignable and Nontransferable. The license required by this section shall not be assignable and shall not be transferable.
(i) Change of Location of Store. Licenses issued under this section may be altered so as to permit removal of the store to another location. In order to be effective at the new location, however, the certificate of license must show upon its face an endorsement of the change by the Town Recorder.
(j) Expiration and Renewal. All licenses shall be issued so as to expire on June 30 of each year. On or before July 1 of each year, every person having a license shall apply to the Town Recorder for a renewal for the year next ensuing, unless such person has ceased to operate such store or does not propose to continue operation of the store during the year next ensuing, in which event he shall notify the Town Recorder that he has ceased operation of the store or that he proposes to cease operation of the store prior to July 1 of the year next ensuing. All applications for renewal shall be made on the forms prescribed by the Town Recorder. Each application for a renewal shall be accompanied by a filing fee of fifty cents for each license requested and by the license tax as prescribed in subsection (c) hereof.
(k) Penalty. Any person who establishes, operates or maintains a store without obtaining a license therefor or continues to operate the same after the termination of a license therefor shall, in addition to paying the license tax, be subject to a penalty of ten percent of such license tax for each month or part thereof during which he has been in default. This penalty shall be assessed and collected in the same manner as the license tax.
(l) Injunctions. If any person establishes, operates or maintains a store without obtaining a license therefor or continues to operate or maintain such store after the termination of the effective period of any such license, the circuit court, or the judge thereof in vacation, of the county in which such violation occurred shall, upon proper application in the name of the Town and after ten days' written notice thereof to such person, grant an injunction prohibiting such person from continuing the operation of such store until he has fully complied with the provisions of this section.
(m) Collection of License Taxes for Past Years. Any person establishing, operating or maintaining a store contrary to this section, whether without obtaining a license therefor before commencing the same or by continuing the same after the termination of the effective period of any such license, shall, in addition to all other penalties provided for in this section, be liable for the payment of all license taxes and penalties for a period not exceeding five year.
(n) Collection by Action or Suit. The Town may collect any license tax and penalty unpaid under this section by action in debt, motion for judgment or other appropriate proceeding, including suit in the court of competent jurisdiction.
(o) Criminal Penalties. Any person who violates any of the provisions of this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished as provided in Section 101.99.
(Passed 6-17-57)