(A) A license tax shall be levied and collected each fiscal year on the privilege of engaging in any business within the town which is listed in the schedule of taxes as approved by the Board of Commissioners.
(B) Any person so engaged in business shall be responsible for making certain that the applicable license tax is paid. All licenses shall be a personal privilege and non-transferable.
(C) Nothing contained in this chapter shall be construed to prevent the Board of Commissioners from imposing additional taxes from time to time, as they may deem necessary, that are not specifically defined in this chapter, or from increasing or decreasing the amount of any special license tax, or from prohibiting or regulating the business or acts licensed, and all licenses are granted subject to the provisions of existing ordinance or those thereafter enacted.
(1985 Code, § 110.02) (Ord. 2008-61, passed 6-11-2008)