Any person desiring to engage in business within the city and borough who has not a permanent business location shall make application in writing to the finance director for a license so to do. The application shall state the name and residence of the applicant, the place where the business is to be conducted; the nature of the goods, services, wares, merchandise and articles to be sold and such other information as the finance director may require.
Persons residing permanently within the city and borough who conduct business out of their homes or other temporary locations shall be required to obtain an annual license as specified herein but the amount of the license shall be refunded when the first quarterly sales tax return is filed. No bond shall be required. Persons already in business who have filed sales tax returns for the quarter prior to February 14, 1967, are exempt from the requirement to obtain such license provided sales tax returns with proper payment are filed each quarter thereafter.
(S.C.C. 6-3-6; S.G.C. 6.04.060)