Every person engaged either directly or indirectly in any calling,
business, occupation, or profession, in whole or in part, within the
corporate limits of the Town is required to pay an annual license
fee for the privilege of doing business and obtain a business license
as herein provided by the Town of Middletown Code of Ordinances.
The following words, terms, and phrases, when used in this chapter,
shall have the meanings ascribed herein:
BASE OF OPERATION
A food service establishment or any other permitted location
in which food, containers, or supplies are kept, handled, prepared,
packaged, stored, or placed in containers for subsequent transport,
sale or service elsewhere.
BUSINESS
A calling, occupation, profession, or activity engaged in
with the object of gain, benefit or advantage, either directly or
indirectly.
CHARITABLE ORGANIZATION
An organization that is determined by the Internal Revenue
Service to be exempt from federal income taxes under 26 U.S.C. § 501(c)(3),
(4), (6), (7), (8), (10) or (19).
CHARITABLE PURPOSE
A benevolent, philanthropic, patriotic, or eleemosynary purpose
which does not result in personal gain to a sponsor, organizer, officer,
director, trustee, or person with ultimate control of the organization.
CLASSIFICATION
That division of businesses by major groups subject to the
same license rate as determined by a calculated index of ability to
pay based on national averages, benefits, equalization of license
fee burden, relationships of services, or another basis deemed appropriate
by Town Council.
FIXED FOOD SERVICE ESTABLISHMENT (also referred to as BRICK-AND-MORTAR
RESTAURANT)
A nonmobile public or private establishment which prepares
and serves meals, lunches, short orders, sandwiches, frozen desserts,
or other edible products directly to the consumer either for carryout
or service within the establishment. The term includes restaurants,
coffee shops, cafeterias, short-order cafes, luncheonettes, taverns,
lunchrooms, places which sell retail sandwiches or salads, soda fountains,
and similar facilities by whatever name called. This term shall not
apply to establishments offering food service incidental to their
operations.
GROSS INCOME
The gross receipts or gross revenue of a business, received
or accrued, for one calendar year collected or to be collected from
business done within the Town, excepting therefrom income earned outside
of the Town on which a license fee is paid to some other municipality
or a county and fully reported to the Town. Gross income for brokers
or agents means gross commissions received or retained, unless otherwise
specified. Gross income for insurance companies means gross premiums
collected. Gross income for business license fee purposes shall not
include taxes collected for a governmental entity, escrow funds, or
funds which are the property of a third party. The value of bartered
goods or trade-in merchandise shall be included in gross income. The
gross income for business license purposes may be verified by inspection
of returns and reports filed with the Internal Revenue Service, the
Delaware Division of Revenue, the Delaware Department of Insurance,
or other government agencies.
LICENSEE
The business, the person applying for the license on behalf
of the business, an agent or legal representative of the business,
a person who receives any part of the net profit of the business,
or a person who owns or exercises control of the business.
NONRESIDENT
Any business not having an established place of business
within the corporate limits of the Town, but who comes into the Town
to do business.
PERSON
Any individual, firm, partnership, LLP, LLC, cooperative
nonprofit membership, corporation, joint venture, association, estate,
trust, business trust, receiver, syndicate, holding company, or other
group or combination acting as a unit in the singular or plural, and
the agent or employee having charge or control of a business in the
absence of the principal.
RESIDENT
A business which has an established place of business within
the corporate limits of the Town.
TOWN
The Town of Middletown, Delaware.
Each license shall be issued for one calendar year ending December
31. The provisions of this chapter and the rates herein shall remain
in effect from year to year as amended by Town Council.
It shall be unlawful for any person subject to the provisions
of this chapter to make a false application for a business license,
to give or file, or direct the giving or filing of, any inaccurate
information with respect to the license required by this chapter.
The license official shall administer the provisions of this
chapter, collect license fees, issue licenses, make or initiate investigations
and audits to ensure compliance, initiate denial or suspension and
revocation procedures, report violations to the Town Manager, assist
in the prosecution of violators, produce forms, make reasonable regulations
relating to the administration of this chapter, and perform such other
duties as may be duly assigned.
If a person fails to obtain a business license or to furnish
the information required by this chapter or the license official,
the license official shall examine such records of the business, or
any other available records as may be appropriate, and conduct such
investigations and statistical surveys as the license official may
deem appropriate to assess a license fee and penalties as provided
herein.
For nonpayment of all or any part of the correct license fee,
the license official shall levy and collect a late penalty of 10%
of the unpaid fee for each month or portion thereof after the due
date until paid.
The Town Manager, or designee, may suspend and/or revoke any
license issued under the provisions of this chapter whenever the licensee,
or any officer, employee, partner or agent thereof:
A. Has been mistakenly or improperly issued a license or has obtained
a license issued contrary to law;
B. Has breached any condition upon which the license was issued or has
failed to comply with the provisions of this chapter;
C. Has obtained a license through fraud, misrepresentation, a false
or misleading statement, evasion, omission, or suppression of a material
fact in the license application;
D. Has been convicted of an offense under a law or ordinance regulating
business, a crime involving dishonest conduct or moral turpitude,
or an unlawful sale of merchandise or prohibited goods;
E. Has engaged in any unlawful activity, safety violation, or other
nuisance related to the business, or has permitted the same; or
F. Is delinquent in the payment to the Town of any tax, betterment,
fine, fee, or other municipal charges, including but not limited to
property tax, lodging tax, or utility payments owed to the Town.
Except in accordance with a proper judicial order or as otherwise
provided by law, it shall be unlawful for any official, employee,
or designated representative to divulge or make known in any manner
the amount of income or any particulars set forth or disclosed in
any report or return required under this chapter. Nothing in this
chapter shall be construed to prohibit the publication of statistics
so classified as to prevent the identification of particular reports
or returns. Any license data may be shared with other public officials
or employees, or designated representatives in the performance of
their duties, whether or not those duties relate to enforcement of
this chapter.
A determination that any portion of this chapter is invalid
or unenforceable shall not affect the remaining portions.