§ 14-26. Payment of business tax receipt.

(a)

Business defined. The following definitions apply to the Code provisions of this chapter 14 only:

(1)

"Business" includes the work, vocation, profession, occupation, commercial enterprise or trade in which a person is engaged, and all activities and matters together with all devices, machines, vehicles and appurtenances used therein, any of which are conducted, either directly or indirectly, on or from any premises in the town.

(2)

"Business" does not include nonprofit charitable institutions, nonprofit educational institutions, or nonprofit religious institutions.

(3)

"Business" does not include a person that solely manages personal investments from a residential property.

(b)

Requirements to pay business tax. No person shall engage in any business that is carried on within the town, and no business tax receipt shall be issued, until a business tax for the current year, and all prior outstanding business taxes have been paid for such business and the proper business tax receipt obtained.

(c)

Dates due. All business tax receipts shall be sold by the town beginning July 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30.

(d)

Partial year payment. Applicants for business tax receipts that apply after the beginning of the fiscal year (October 1) but before April 1 of that fiscal year shall pay the full tax for one year and applicants that apply on or after April 1 of the fiscal year but before September 30 of that fiscal year shall pay one-half the full tax for one year, except as herein otherwise provided.

(e)

Amount of business tax. Each business shall pay a business tax in the amount set forth by the Town Council.

(f)

Separate location. A separate business tax receipt shall be obtained for each location of any business located within the town.

(g)

Separate business.

(1)

Each business entity registered with the state shall constitute a single and separate business, requiring a business tax receipt for each registered business entity.

(2)

A separate business tax receipt shall be obtained for each separate business at the same location.

(3)

Each receipt obtained by a business shall be issued to cover only the business licensed thereby at the location and in the category designated in such receipt.

(h)

Starting date of payment responsibility. For purposes of this chapter of the Code, the starting date of a business and the starting date of a business's responsibility for payment of a business tax shall be as follows:

(1)

Commercial locations. Upon the later of:

a.

The effective date of the state filing; or, if applicable,

b.

The issuance of a certificate of use; or, if applicable,

c.

The effective date of a lease for commercial space.

(2)

Home occupations. Upon the earlier of:

a.

The issuance of a business tax receipt for a home occupation; or

b.

Upon transacting commerce from a residential property.

(3)

Mailboxes. Upon the earlier of:

a.

The effective date of a state or federal filing indicating the mailbox location within the town; or

b.

The mailbox lease effective date.

(i)

Ending date of payment responsibility. For purposes of this chapter of the Code, the ending date of a business and the ending date of a business's responsibility for payment of a business tax shall be upon the completion of:

(1)

The filing of the articles of dissolution, as provided by the state, with the town; or

(2)

The filing of confirmation with the town, as provided by the state, that the business has been administratively dissolved; and

(3)

The signing and filing of a sworn affidavit with the town affirming that the business no longer transacts commerce within the town.

(4)

For the purposes of this chapter of the Code, providing proof of an involuntary dissolution is insufficient evidence of proof of the ending date of a business.

(j)

Receipt display. Any person issued a business tax receipt shall post the business tax receipt in a conspicuous place in or about such person's place of business.

(k)

Refund of fees. If the Town Attorney finds that a business tax was collected incorrectly and a refund is warranted, the town may issue a refund up to the difference between the amount actually paid to the town and all amounts payable under a proper business tax receipt.

(Ord. No. C-349, § 1, 3-5-2012)