(A) When an applicant requests a privilege license, the tax collector shall give the application and a current fee schedule for review. The applicant, with the help of the tax collector if necessary, determines by review of the fee schedule the tax due. After receipt of the completed application, if the tax collector believes that no reason exists for refusal of a license under § 111.36 and the tax collector believes the taxes assigned are in keeping with the fee schedule, the license may be granted. The tax collector shall not issue a license until the tax is paid.
(B) When licenses renew each year, the tax collector shall mail applications and fee schedules in a timely fashion to businesses maintained on the town’s privilege license list. The applicant shall complete the application as explained above and return it to the town hall along with payment by the appropriate deadline. After receipt of the completed application, if the tax collector believes that no reason exists for refusal of a license under § 111.36 and the tax collector believes the taxes assigned are in keeping with the fee schedule, the license may be granted. If a deficiency in payment seems to exist, the tax collector may resolve the issue by phone conversation, meeting in person, or requesting to review appropriate business records to help determine the proper tax due. Also, if the applicant has issue with the amount of tax due, that person may request a conference with the tax collector in accordance with § 111.37.
(Ord. O-2012-51, eff. 4-12-2012)