Each annual license tax is due and payable in advance on July 1st of each year. The annual license tax for a period of less than one year shall be prorated as follows:
A. 
For a period of nine months or more, 100% of the annual tax;
B. 
For a period of more than six months and less than nine months, 75% of the annual tax;
C. 
For a period of more than three months and less than six months, 50% of the annual tax;
D. 
For a period of more than one month and less than three months, 25% of the annual tax.
(Ord. 15, 1965; Ord. 80, 1973; Ord. 269-99)
If a licensee holds a license for the transaction of business at a specified location, and the licensee changes the place of business, the license may apply to the Tax Collector for the transfer of the license to the new place of business. The fee for the transfer is five dollars.
(Ord. 15, 1965; Ord. 80, 1973; Ord. 269-99)
If a license is lost or destroyed, the Tax Collector may issue a duplicate license, upon application by the licensee. The fee for a duplicate license is five dollars.
(Ord. 15, 1965; Ord. 80, 1973; Ord. 269-99)
Each license shall be displayed in the following manner:
A. 
A license for carrying on business at a fixed place of business shall be posted in a conspicuous place upon the premises where the business is carried on.
B. 
A license for carrying on business which has no fixed place of business shall be kept upon the person at all times while carrying on business.
C. 
If the licensee uses a motor vehicle in connection with the business, the licensee shall affix to the front window, on the right side of the vehicle, a tab furnished by the Town, showing that the license is issued. The Tax Collector may waive this requirement.
(Ord. 15, 1965; Ord. 269-99)