§ 110.01 OCCUPATION TAX LEVIED.
   (A)   (1)   Except as otherwise provided in this business title, there is hereby levied an occupation license tax upon every person, firm, association, or corporation engaging in, exercising, or pursuing a permanent commercial business, profession, trade, or occupation within the town.
      (2)   For the purposes of this chapter, a PERMANENT OCCUPATION shall be a commercial business, profession, trade, or occupation within the town which is not an ITINERANT OCCUPATION as defined by § 111.01.
   (B)   All applicants for a permanent occupation license must:
      (1)   Provide the full legal name of the owner, or the business or occupation;
      (2)   Provide the address, both legal and local;
      (3)   State the nature of the business or occupation;
      (4)   State the location of the business or occupation;
      (5)   State the current or anticipated number of employees;
      (6)   Must receive approval of the Planning and Zoning Board (request to be made through the Town Enforcement Officer);
      (7)   Must receive approval of the Town Board of Trustees (request to be made through the Town Clerk/Treasurer’s Office);
      (8)   Must possess and exhibit a current state sales tax I.D. number or sales tax exemption;
      (9)   For any person or vendor engaged in the handling, processing, or sale of food, must have a current certificate of health issued by the State Health Department;
      (10)   Any person engaged in the sale, manufacture, or distribution of alcoholic beverages must have a current license issued by the State Alcoholic Beverage Control Board; and
      (11)   All industrial or manufacturing operations, retail or commercial business, profession or trade, having full-time employees, part-time employees, or contract labor, intending to occupy any warehouse, building, or structure within the corporate limits of the town shall verify the existence of sanitary bathroom facilities.
(Prior Code, Ch. 5, Art. 2, § 11) Penalty, see § 110.99