§ 8-33. Local business tax receipt required; exceptions.

(a)

The occupations or professions which shall obtain a local business tax receipt and the business taxes charged therefor are as set forth in section 8-34. However, no receipt shall be required if satisfactory proof is furnished that such activity is exempt from the provisions of this article by applicable law; and provided further that a tax exempt organization or activity may be issued a receipt hereunder without payment of the business tax herein prescribed, if proof satisfactory to the town manager is furnished that the proceeds of such activity are and will be devoted to charitable or civic purposes within the town which benefit the citizens of the town. Such receipt shall be terminated by the town manager upon termination of such activity or upon proof that the proceeds are not being used for such charitable or civic activities. The decision of the manager as to issuance, denial or termination of such exemption shall be subject to appeal to the town council, whose decision in the matter shall be final.

(b)

To the extent allowed by law, the town council is authorized to increase local business taxes from time-to-time by ordinance or resolution.

(Code 1991, § 4-41; Ord. of 8-13-1985, § I(II-15); Ord. No. 2007-06, § 1(exh. A), 9-11-2007)