(A) For the purposes of this chapter, any person who does not list property for taxation in the town shall be deemed an "itinerant" and shall be subject to the taxes levied herein on itinerants.
(B) If no tax is specified for itinerants, the tax shall be double the rate provided for persons listing property for taxation in the town, unless the double rate exceeds the tax permitted under state law, in which case the tax shall be the maximum amount which may be levied under state law.
(1977 Code, § 16-12)