§ 8-21. Business tax receipt required.

Latest version.

(a)

It shall be unlawful for any person to engage in or manage any profession, business or occupation within the town, unless a town local business tax receipt shall first be applied for and issued to each such person on receipt of the local business tax stated in this article, and such business tax receipt shall be signed by the town manager and shall have the town seal affixed.

(b)

Any person engaged in the town in a profession or occupation for which there is a separate classification under the provisions of this article, in addition to engaging in the sale of goods or merchandise, shall procure a local business tax receipt both as a merchant and for the occupation or profession in which he is engaged.

(Code 1991, § 4-27; Ord. of 8-13-1985, § I(II-2); Ord. No. 2007-06, § 1(exh. A), 9-11-2007)

                    
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