Upon any person engaging or continuing within the Town in any public service or utility business, except railroad, railroad car, express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship and motor vehicle carriers, there is hereby levied a tax on account of the business equal to two and seven-tenths percent of the gross income of the business. The measure of this tax shall not include gross income derived from commence between the Town and other towns of the State, or other states or foreign countries, but there shall be included within such gross income all income received from business originating or ending within the Town.
(Passed 5-6-86)