(A) If an individual conducts a business as a partner in a partnership or as an officer or employee of a corporation or as an employee or member of any other business entity, that individual is not required to obtain a privilege license or pay a privilege license tax. However, the partnership, corporation or other business entity must obtain the license and pay the tax unless exempted by this section.
(B) Owners of real property who lease that property need not obtain a privilege license or pay a privilege license tax solely for acting as lessor of that property.
(C) A person who operates a business for a religious, educational, civic, patriotic, charitable or fraternal purpose is exempt from obtaining a privilege license or paying a privilege license tax.
(D) Persons who solicit business or pick up or deliver goods or services within the town are not required to obtain a privilege license or pay a privilege license tax if business is solicited primarily from or goods or services are delivered primarily to businesses that themselves pay a privilege license tax to the town.
(E) The following businesses are exempt from obtaining a privilege license or paying a privilege license tax as provided by the indicated section of the General Statutes. A more complete and detailed description of the exempt businesses is contained in the cited sections of the General Statutes.
General Statute | Business |
General Statute | Business |
105-36 | Amusements - manufacturing, selling, leasing or distributing moving picture films or checking attendance at moving picture shows |
105-41 | Attorneys, physicians, land surveyors, engineers, architects, photographers, real estate brokers, accountants, morticians (and similar professionals) |
105-42 | Private protective services |
105-51 | Dealers in cash registers, adding machines, typewriters, refrigerators, washing machines and similar office equipment and home appliances |
105-57 | Persons engaged in the business of reporting the financial standing of persons, firms and corporations |
105-65 | Persons operating, maintaining or placing on location music machines |
105-65.1 | Operators or distributors of merchandise dispensing machines |
105-83 | Installment paper dealers |
105-99 | Wholesale distributors of motor fuels |
105-102.1 | Certain cooperative associations |
105-102.3 (Repealed) | Banks |
105-113.5(a) | Soft drink manufacturers and bottlers |
105-115 | Railroads |
105-116 | Utility companies (electrical power, gas, water and sewer) |
105-119 | Telegraph companies |
105-120 | Telephone companies |
105-120.1 | Bus companies |
105-228.10 | Insurance companies and associations |
105-228.25 | Building and loan associations |
(Prior Code, § 8-4)