Article 5 — License Tax

Every person who transacts and carries on a business enumerated in this section shall pay an annual license tax as follows:

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Business Annual License Tax
Retail sale of goods, wares or merchandise: stationary or established customer $ 20.00
routes. Representatives of a firm with an established route shall pay the fee
Wholesaling of goods, wares or merchandise 20.00
Wholesaling of goods, wares or merchandise with no fixed place of business 20.00
within the Town
Manufacturing, fabricating or processing 20.00
Sales of services at retail 20.00
General, electrical, plumbing contractor or other contractor not specified with a 20.00
fixed place of business within the Town
General, electrical, plumbing contractor or other contractor not specified with no 20.00
fixed place of business within the Town
Private practice of a profession 20.00
Peddlers and solicitors 100.00
Restaurants 20.00
Bar or tavern 20.00
Real estate broker 20.00
Apartments of three or more units 20.00
Laundry or dry cleaner 20.00
Mobilehome parks 20.00

(Ord. 15, 1965; Ord. 80, 1973; Ord. 269-99)

• A. Every person: (1) who permits a mechanical amusement device or a musical device to be played or operated in his or her place of business or place under his or her control; or (2) who installs; or (3) maintains a mechanical amusement device or musical device in a place where it can be played or operated by persons in or about the place, or in whose place of business a mechanical amusement device is placed for the use, patronage or recreation of the public or persons in or about the place, shall pay an annual license tax of $20.00 for each device.

• B. As used in subsection A "mechanical amusement device" means a machine or device, which, upon the insertion of a coin, plug or token, operates or may be operated for use as a game, contest or amusement.

• C. As used in subsection A "musical device" means a jukebox or other machine or device, which, upon the insertion of a coin, plug or token, operates or may be operated to supply music or sound.

• (Ord. 15, 1965; Ord. 80, 1973; Ord. 269-99)

For carrying on a trade, occupation, calling or business not otherwise specified, the annual license tax is $20.00.

(Ord. 15, 1965; Ord. 80, 1973; Ord. 269-99)

• A. If a person conducts more than one business at the same location, each business is subject to a license tax.

• B. Every person who does not have a fixed place of business within the Town who engages in business within the Town shall pay a license tax in the same amount as that prescribed for a person engaging in a similar business who has a fixed place of business within the Town, unless a different tax is expressly called for in this chapter.

• (Ord. 15, 1965; Ord. 80, 1973; Ord. 269-99)