4-1-4: FEES:
   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 (2) rental interests shall pay a flat fee of three hundred twenty-five dollars ($325.00), plus a fee of seventeen dollars ($17.00) per rental interest located in Zone 1 and twelve dollars and seventy-five cents ($12.75) for each rental interest located in Zone 2.
         b.   Accommodation services with two (2) or fewer rental interests shall pay a flat fee of one hundred fifty dollars ($150.00), plus a fee of seventeen dollars ($17.00) per rental interest located in Zone 1 and twelve dollars and seventy-five cents ($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 three hundred twenty five dollars ($325.00) and, in addition, a fee of eight dollars ($8.00) per seat located indoors.
            (2)   Restaurants without any State liquor license shall pay a minimum fee of three hundred twenty five dollars ($325.00) and, in addition, a fee of four dollars ($4.00) 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 three hundred twenty five dollars ($325.00) and, in addition, a fee of four dollars ($4.00) 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 two hundred forty three dollars seventy five cents ($243.75), and in addition, a fee of six dollars ($6.00) per seat located indoors.
            (2)   Restaurants without any State liquor license shall pay a minimum fee of two hundred forty three dollars seventy five cents ($243.75), and in addition, a fee of three dollars ($3.00) 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 two hundred forty three dollars seventy five cents ($243.75), and in addition, a fee of three dollars ($3.00) 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 three hundred twenty five dollars ($325.00).
         b.   Construction service businesses located in Zone 2 shall pay a fee of two hundred forty three dollars seventy five cents ($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 three hundred twenty five dollars ($325.00), 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 fifty dollar ($50.00) 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 two hundred forty three dollars seventy five cents ($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 thirty seven dollar fifty cent ($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 three hundred twenty five dollars ($325.00), and if there is more than one professional employed or doing business on the premises, a fifty dollar ($50.00) fee for each additional professional.
         b.   Professionals doing business in Zone 2 shall pay a minimum fee of two hundred forty three dollars seventy five cents ($243.75), and in addition, if there is more than one professional employed or doing business on the premises, a thirty seven dollar fifty cent ($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 three hundred twenty five dollars ($325.00), and in addition, a fee of ten cents ($0.10) for each square foot of business floor area.
         b.   Financial services located in Zone 2 shall pay a minimum fee of two hundred forty three dollars seventy five cents ($243.75), and in addition, a fee of seven and one-half cents ($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 six hundred dollars ($600.00).
         b.   Athletic clubs located in Zone 2 shall pay a fee of four hundred fifty dollars ($450.00).
      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 one thousand five hundred (1,500) square feet shall pay a fee of three hundred twenty five dollars ($325.00).
            (2)   Retail businesses with a business floor area of not less than one thousand five hundred one (1,501) square feet nor more than two thousand five hundred (2,500) square feet shall pay a fee of six hundred fifty dollars ($650.00).
            (3)   Retail businesses with a business floor area of not less than two thousand five hundred one (2,501) square feet nor more than three thousand five hundred (3,500) square feet shall pay a fee of nine hundred seventy five dollars ($975.00).
            (4)   Retail businesses with a business floor area of not less than three thousand five hundred one (3,501) square feet nor more than ten thousand (10,000) square feet shall pay a fee of one thousand five hundred dollars ($1,500.00).
            (5)   Retail businesses with a business floor area of not less than ten thousand one (10,001) square feet shall pay a fee of two thousand two hundred dollars ($2,200.00).
         b.   Retail businesses in Zone 2.
            (1)   Retail businesses with a business floor area of not more than one thousand five hundred (1,500) square feet shall pay a fee of two hundred forty four dollars ($244.00).
            (2)   Retail businesses with a business floor area of not less than one thousand five hundred one (1,501) square feet nor more than two thousand five hundred (2,500) square feet shall pay a fee of four hundred eighty eight dollars ($488.00).
            (3)   Retail businesses with a business floor area of not less than two thousand five hundred one (2,501) square feet nor more than three thousand five hundred (3,500) square feet shall pay a fee of seven hundred thirty two dollars ($732.00).
            (4)   Retail businesses with a business floor area of not less than three thousand five hundred one (3,501) square feet nor more than ten thousand (10,000) square feet shall pay a fee of one thousand one hundred twenty five dollars ($1,125.00).
            (5)   Retail businesses with a business floor area of not less than ten thousand one (10,001) square feet shall pay a fee of one thousand six hundred fifty dollars ($1,650.00).
      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 three hundred twenty five dollars ($325.00).
         b.   General service businesses located in Zone 2 shall pay a business license fee of two hundred forty three dollars seventy five cents ($243.75).
      10.   Home Occupations: Home occupations shall pay a business license fee as follows:
         a.   Zone 1, one hundred fifty dollars ($150.00).
         b.   Zone 2, one hundred twelve dollars fifty cents ($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 seventy five percent (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 B2 through B10 of this section.
         b.   A business license shall be paid for each business in different categories of the business categories set forth in subsections B2 through B10 of this section.
(Ord. 3(2019) § 2: Ord. 15(2017) § 2: Ord. 1(2015) § 2: 1997 Code: Ord. 34(1990) § 1: Ord. 8(1989) §§ 1 - 6: Ord. 38(1988) §1)