ARTICLE II. – BUSINESS AND OCCUPATION LICENSES
Sec. 18-21. – Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Business means any person who, within the corporate limits of the town, engages in, causes to be engaged in, and/or represents himself to be engaged in, any occupation or activity with the object of gain, benefit or advantage, either directly or indirectly. Any person advertising by any means, including, but not limited to, signs, cards, circulars, newspapers, etc., that he is engaged in a business of any kind shall be liable for the license required by this article and the payment of the fee therefor. No business required by this article to secure a license shall be exempt from the payment of the license fee on the grounds that the business is operated for a charitable purpose.
Date of commencing operations means the date on which a business heretofore not engaged in commercial transactions within the town becomes engaged in business as hereinafter defined.
License fee means the fixed occupation tax imposed by this article for a license to engage in business with the town for each calendar year.
Location or office includes any structure or vehicle where a business, profession, or occupation is conducted, but shall not include a temporary or construction work site which serves a single customer or project or a vehicle used for sales or delivery by a business or practitioner of a profession or occupation which has a location or office. The renter’s or lessee’s location which is the site of personal property which is rented or leased from another does not constitute a location or office for the personal property’s owner, lessor, or the agent of the owner or lessor. The site of real property which is rented or leased to another does not constitute a location or office for the real property’s owner, lessor, or the agent of the owner or lessor unless the real property’s owner, lessor, or the agent of the owner or lessor, in addition to showing the property to prospective lessees or tenants and performing maintenance or repair of the property, otherwise conducts the business of renting or leasing the real property at such site or otherwise conducts any other business, profession, or occupation at such site.
Sec. 18-22. – Levy, scope.
There is hereby levied and assessed a license fee in the amount as provided in section 2-1 for each calendar year on all occupations and businesses having a location or office in the town which, under the laws of the state and town, the town has the authority to license and collect a fee therefor.
Sec. 18-23. – Separate businesses.
Where a person is engaged in more than one general business activity, each shall be considered a separate business under the terms of this article; and a separate license fee shall be levied and paid.
Sec. 18-24. – Payment of license fee.
All license fees assessed and fixed in accordance with this article shall be due on or before February 1 of each calendar year.
Sec. 18-25. – License to be displayed.
All persons shall exhibit and display the license issued to them in some conspicuous place in their business establishment at which address the license was issued. Any nonresident person doing business within the town shall carry the license either upon his person or in any vehicle or other conveyance which is used in the business and the person shall exhibit it to any authorized enforcement officer of the town when so requested.
Sec. 18-26. – Change of address.
Any person moving from one location to another shall notify the town clerk of the move and the new address in writing not later than the day of moving. The same business license will be valid at the new location if the new location conforms to the zoning regulations of the town.
Sec. 18-27. – Licenses transferable.
Business licenses shall be transferable, and a transfer of ownership shall be considered in the same light as the continuation of the business, provided that the name, location and dominant business activity remain unchanged. The new owner shall notify the town clerk of the change in ownership in writing not later than ten days following the date of such change.
Sec. 18-28. – Penalties for failure to make timely payment; interest on unpaid fees.
Any person failing to pay the license fee due under the terms of this article by the due date shall be subject to a penalty of ten percent of the fee or portion thereof then due for failure to pay the fee as provided under the terms of this article. All fees if not paid on or before the date due, as provided for in this article, shall be considered delinquent and shall from the due date, bear interest at the rate of 12 percent per annum.
Sec. 18-29. – Administration.
The town clerk shall administer and enforce this article for the levy, assessment and collection of license fees and penalties imposed herein.