(A) Zones designated. For the purposes of this chapter, the town shall be divided into Zone 1 and Zone 2, as set forth on the map designated as exhibit A on file in the office of the Town Clerk, and incorporated herein by reference.
(B) Schedule. An annual business license fee shall be paid by every person doing business within the town in accordance with the following schedule.
(1) Accommodation services. Accommodation services shall pay a fee as follows.
(a) Accommodation services with more than two rental interests shall pay a flat fee of $325, plus a fee of $17 per rental interest located in Zone 1 and $12.75 for each rental interest located in Zone 2.
(b) Accommodation services with two or fewer rental interests shall pay a flat fee of $150, plus a fee of $17 per rental interest located in Zone 1 and $12.75 for each rental interest located in Zone 2.
(c) The accommodation service licensing requirement applies to businesses conducting property management or similar services for short-term rental property, but it does not apply to short-term rental property owners separately registered under Title 4, Chapter 14, of this code.
(2) Restaurants; taverns. Restaurants and taverns shall pay a business license fee as follows.
(a) Zone 1: Restaurants and taverns located in Zone 1.
1. Restaurants with a state restaurant and hotel liquor license shall pay a minimum fee of $325 and, in addition, a fee of $8 per seat located indoors.
2. Restaurants without any state liquor license shall pay a minimum fee of $325 and, in addition, a fee of $4 per seat located indoors.
3. Establishments with a state tavern license, 3.2 beer license, beer and wine license or club license shall pay a minimum fee of $325 and, in addition, a fee of $4 per seat located indoors.
(b) Zone 2: Restaurants and taverns located in Zone 2.
1. Restaurants with a state restaurant and hotel liquor license shall pay a minimum fee of $243.75, and in addition, a fee of $6 per seat located indoors.
2. Restaurants without any state liquor license shall pay a minimum fee of $243.75, and in addition, a fee of $3 per seat located indoors.
3. Establishments with a state tavern license, 3.2 beer license, beer and wine license or club license shall pay a minimum fee of $243.75, and in addition, a fee of $3 per seat located indoors.
(3) Construction. Construction service businesses shall pay a fee as follows.
(a) Construction service businesses in Zone 1 shall pay a business license fee of $325.
(b) Construction service businesses located in Zone 2 shall pay a fee of $243.75.
(4) Real estate. Persons involved in real estate sales and/or management and/or development shall pay a business license fee as follows.
(a) Real estate sales and/or management and/or development businesses in Zone 1 shall pay a minimum fee of $325, and if there is more than one person with an active real estate sales or broker’s license employed or doing business on the premises, a $50 fee for each additional sales person or broker.
(b) Real estate sales and/or management and/or development businesses located in Zone 2 shall pay a minimum fee of $243.75, and if there is more than one person with an active real estate sales or broker’s license employed or doing business on the premises, a $37.50 fee for each additional sales person or broker.
(5) Business professionals. Professionals shall pay a business license fee as follows.
(a) Professionals located in Zone 1 shall pay a minimum fee of $325, and if there is more than one professional employed or doing business on the premises, a $50 fee for each additional professional.
(b) Professionals doing business in Zone 2 shall pay a minimum fee of $243.75, and in addition, if there is more than one professional employed or doing business on the premises, a $37.50 fee for each additional professional.
(6) Financial services. Financial services shall pay a business license fee as follows.
(a) Financial services located in Zone 1 shall pay a minimum fee of $325, and in addition, a fee of $0.10 for each square foot of business floor area.
(b) Financial services located in Zone 2 shall pay a minimum fee of $243.75, and in addition, a fee of $0.075 per square foot of business floor area.
(7) Athletic clubs. Athletic clubs shall pay a business license fee as follows.
(a) Athletic clubs located in Zone 1 shall pay a fee of $600.
(b) Athletic clubs located in Zone 2 shall pay a fee of $450.
(8) Retail. Retail businesses shall pay a business license fee as follows.
(a) Retail businesses in Zone 1.
1. Retail businesses with a business floor area of not more than 1,500 square feet shall pay a fee of $325.
2. Retail businesses with a business floor area of not less than 1,501 square feet nor more than 2,500 square feet shall pay a fee of $650.
3. Retail businesses with a business floor area of not less than 2,501 square feet nor more than 3,500 square feet shall pay a fee of $975.
4. Retail businesses with a business floor area of not less than 3,501 square feet nor more than 10,000 square feet shall pay a fee of $1,500.
5. Retail businesses with a business floor area of not less than 10,001 square feet shall pay a fee of $2,200.
(b) Retail businesses in Zone 2.
1. Retail businesses with a business floor area of not more than 1,500 square feet shall pay a fee of $244.
2. Retail businesses with a business floor area of not less than 1,501 square feet nor more than 2,500 square feet shall pay a fee of $488.
3. Retail businesses with a business floor area of not less than 2,501 square feet nor more than 3,500 square feet shall pay a fee of $732.
4. Retail businesses with a business floor area of not less than 3,501 square feet nor more than 10,000 square feet shall pay a fee of $1,125.
5. Retail businesses with a business floor area of not less than 10,001 square feet shall pay a fee of $1,650.
(9) General services. General service business shall pay a business license fee as follows
(a) General service businesses located in Zone 1 shall pay a business license fee of $325.
(b) General service businesses located in Zone 2 shall pay a business license fee of $243.75.
(10) Home occupations. Home occupations shall pay a business license fee as follows:
(a) Zone 1, $150; and
(b) Zone 2, $112.50.
(11) Lodge support businesses. Lodge support businesses shall pay a minimum business license fee depending on the category of business being operated at the rate of 75% of the rate charged for each category listed above, and shall pay an additional fee depending upon the type of business being operated at the same rate as set forth for each category listed above.
(12) Related businesses under single ownership. Where more than one business is operated in the same premises and is owned by the same person, partnership or corporation, the business license fee shall be paid as follows.
(a) Only one business license fee shall be paid for all businesses in the same category of the business categories set forth in subsections (B)(2) through (B)(10) of this section.
(b) A business license shall be paid for each business in different categories of the business categories set forth in subsections (B)(2) through (B)(10) of this section.
(Ord. 38(1988) §1; Ord. 8(1989) §§ 1 - 6; Ord. 34(1990) § 1; 1997 Code; Ord. 1(2015) § 2; Ord. 15(2017) § 2; Ord. 3(2019) § 2)