§ 8-23. Application.

(a)

Applications for local business tax receipts under this article shall be in such form as may be required by the town manager or his duly authorized representative from time to time, and he shall have the authority to require such application to be sworn to or verified under oath. Any information necessary to determine the type of local business tax receipt or the amount of local business tax required to be paid shall be furnished by the applicant under oath or by verification or by affidavit when so requested by the town manager or his duly authorized representative.

(b)

Every person engaged in a business, occupation or profession in the town, the local business tax for which is based or dependent upon the number of seats for customers, the number of rooms, etc., shall deliver to the town council a sworn statement, on or before September 1 of each year, setting forth the number of seats, the number of rooms, etc., as of August 1 of the same year.

(Code 1991, § 4-29; Ord. of 8-13-1985, § I(II-4); Ord. No. 2007-06, § 1(exh. A), 9-11-2007)