It is unlawful for a person to transact and carry on a business, trade, profession, calling or occupation in the Town without a license from the Town or without complying with this chapter. The Town may not issue a license to a person to engage in a business when this chapter or any other ordinance of the Town requires that a person obtain a permit as a prerequisite to engaging in a business, until such permit is obtained first. A business license issued to a person who has not first obtained a permit in accordance with law is void.
(Ord. 15, 1965; Ord. 269-99)
A separate license must be obtained for each branch establishment or separate place of business in which a business is carried on. A warehouse or distributing plant used in connection with and incidental to a business licensed under this chapter is not a separate place of business or branch establishment within the meaning of this section.
(Ord. 15, 1965; Ord. 269-99)
A. 
This chapter does not apply to a person carrying on a business which is exempt because of the Constitution of the United States or a statute of the State from the payment of a business license tax.
B. 
This chapter does not apply to a person under the age of 18 carrying on a business with fewer than $1,500.00 in annual gross revenues.
C. 
A person claiming an exemption from this chapter shall file a verified statement with the Tax Collector stating the facts upon which the exemption is claimed. Upon a proper showing contained in the verified statement, the Tax Collector shall issue a license to the applicant claiming the exemption without payment of the license tax.
D. 
The Tax Collector may, after giving notice and a reasonable opportunity for hearing to a licensee, revoke the license granted under this section upon information that the licensee is not entitled to the exemption claimed.
(Ord. 15 1965; Ord. 269-99; Ord. 16-454)
A. 
None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or to be violative of the equal protection and due process clauses of the constitutions of the United States and the State.
B. 
In any case in which a license tax is believed by a licensee or applicant to place an undue burden upon interstate commerce or to be violative of such constitutional clauses, the licensee or applicant may apply to the collector for an adjustment of the tax.
1. 
Such application may be made before, at, or within six months after payment of the prescribed license tax.
2. 
Any such application shall be accompanied by a sworn statement or statements stating with particularity the burden or violation alleged.
3. 
Upon such application, the collector shall conduct an investigation and, after first having obtained the written approval of the Town Attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed.
4. 
In fixing the license tax to be charged, the collector shall have the power to base the license tax upon any measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature so long as the amount assessed does not exceed the license tax prescribed by this chapter.
(Ord. 15, 1965; Ord. 269-99)
The following organizations and activities are exempt from payment of the license tax:
A. 
Business conducted at a charitable or nonprofit institution or organization for a charitable purpose or from which no profit is earned. For the purpose of this chapter, charitable organizations are generally those which do not utilize more than 25% of their receipts for administrative or collection purposes.
B. 
The conduct of entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever the receipts are for a religious, educational or charitable purpose.
C. 
The conduct of entertainment, dance, concert, exhibition or lecture by a religious, charitable, fraternal, educational, amateur theatrical group, military, state, county or municipal organization or association, whenever the receipts are for the purpose and objects for which the organization or association is formed, and from which profit is not derived, directly or indirectly, by any individual. However, nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this chapter requiring a license from the Town to conduct, manage or carry on any profession, trade, calling or occupation.
(Ord. 15, 1965; Ord. 269-99)