(A) 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 § 110.01 of this chapter or by any other ordinance or ordinance provision without paying the license tax, and securing and possessing a valid license therefor. 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. Such license taxes shall be credited to the General Fund of the town.
(B) Annual licenses shall expire on April 30 of the year for which they were issued. When an annual license is issued after May 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 $5.
(Prior Code, § 9-103) Penalty, see § 110.99