A. Payment Of Fee:
1. License Required; License Tax: It is unlawful for any person to engage in, exercise, or pursue any business, profession, trade, occupation, or privilege for which a License Tax is levied by section 4-1-1 of this chapter or by any other ordinance or ordinance provision without paying the License Tax, and securing and possessing a valid license therefor.
2. Application; License Issuance: Upon making proper application to the Town Clerk, the payment of the License Tax and fulfillment of any other condition which may be prescribed by law or ordinance, the Town Clerk shall issue a license therefor.
3. General Fund: Such License Taxes shall be credited to the General Fund of the Town. (2008 Code § 9-103)
B. Term Of License; Proration Of Fee: Annual licenses shall expire on June 30th of the year for which they were issued. When an annual license is issued after July 1 for the remainder of the year to a person just beginning to engage in, exercise, or pursue a business, profession, trade, occupation, or privilege, the tax collected shall be a fractional part of the annual tax equal to the fraction of the year remaining, with a minimum of twenty five dollars ($25.00). (2008 Code § 9-103; amd. 2019 Code)