(A) Basis for fees. The license fee required hereunder shall be paid as follows.
(1) The license fee shall be paid to the Finance Department of the town on or before January 31 or at the option of the licensee, 50% on or before January 31, and 50% on or before February 28 of each license year for any business in operation prior to said date, which obtained an annual business license for the preceding year, or otherwise shall be paid prior to the commencement of business activity in each license year.
(2) At the time an applicant applies for a business license hereunder, the applicant shall advise the town by affidavit under oath of the following.
(a) If the business is the short-term rental of accommodation units or dwelling units the applicant shall advise the town of the number of units he or she intends to rent for the current year.
(b) If the business is the restaurant business, the applicant shall advise the town of the number of seats in the restaurant for the current year.
(c) If the business is a business whose license fee may be computed on the basis of business floor area, the applicant shall advise the town of the amount of business floor area in the premises.
(d) If the business is a business whose license fee may be computed on the number of employees, the applicant shall advise the town of the number of permanent employees.
(B) Information validity. In addition, any business license applicant or licensee shall, upon request, provide the town with information documenting and validating such information provided under oath.
(Ord. 38(1988) § 1; 1997 Code)