(A) The Town Clerk is hereby designated as the proper town official to collect license taxes and to issue privilege licenses.
(B) The Town Clerk shall make any investigation necessary to determine the tax liability of persons engaged in the business within the town. If necessary, the Town Clerk is authorized to enter upon the premises of any such business for the purpose of determining whether this chapter has been complied with.
(C) When any salesperson or merchant, beginning the business, does not pay the tax herein levied in advance, on the ground of his or her stated intention to become a regular merchant, the Town Clerk may, in his or her discretion, require the salesperson or merchant to make a cash deposit in the sum of $100, which deposit shall be forfeited in payment of the tax herein levied in case such salesperson or merchant discontinues the business in the town within less than six months for any reason other than death or disablement of said salesperson or merchant, or insolvency of the business, or destruction of the stock by fire or other catastrophe. When any salesperson or merchant, having been required to post such deposit, has conducted the business for six consecutive months, or has discontinued the business within six months for one of the reasons specifically mentioned herein, he or she shall be entitled to have the deposit returned.
(Ord. passed 11-22-88)