(A) License required. A sales tax license shall be required for any person who is engaged in business in the town and selling at retail in the town tangible personal property or services that are taxable hereunder which are purchased in the town and are subject to sales tax pursuant to this chapter. A tax license shall be granted and issued by the Finance Director and shall be in force and effect until the earlier of:
(1) Revocation of such license; or
(2) Sale or termination of the business, if any, relating to such license. Such licenses shall be granted only upon application stating the name and address of the person desiring such license, the name of such business, if any, and the location, including the street number of such business, if any, and such other facts as the Finance Director may require. No license issued pursuant to this section shall be transferable.
(B) Separate licenses. If engaged in business at two or more separate places by one person, a separate license for each place of business shall be required.
(C) Contents; posting. Each license shall be numbered with a Town of Vail sales tax account number and shall show the name of the licensee and the place of business of the licensee and shall be posted in a conspicuous place at the place of business for which it is issued. If the licensee does not have a place of business, then the license shall show the mailing address of such licensee.
(D) License revocation. The Finance Director, after reasonable notice and a full hearing, may revoke the license of any person found by such person to have violated any provision of this chapter.
(E) Review of findings. Any findings and order of the Finance Director revoking the license of any person shall be subject to review by the District Court upon application of the aggrieved party. The procedure for review shall be, as nearly as possible, the same as provided for the review of findings as provided by proceedings in the nature of certiorari.
(F) Exception. No license shall be required for any person engaged exclusively in the business of selling commodities which are exempt from taxation under this chapter.
(Ord. 45(1991) § 1; Ord. 1(2015) § 4; Ord. 2(2019) § 2)