[Adopted 1-15-1996]
Except as may be otherwise provided by the laws
of the Commonwealth of Virginia, and notwithstanding any other current
ordinances or resolutions enacted by the Elkton Town Council, whether
or not compiled in the Code of the Town of Elkton, to the extent of
any conflict, the following provisions shall be applicable to the
levy, assessment, and collection of licenses required and taxes imposed
on businesses, trades, professions and callings and upon the persons,
firms and corporations engaged therein within this locality.
For the purposes of this article, unless otherwise
required by the context:
One odr more chains of includible corporations
connected through stock ownership with a common parent corporation
which is an includible corporation if:
Stock possessing at least 80% of the voting
power of all classes of stock and at least 80% of each class of the
nonvoting stock of each of the includible corporations, except the
common parent corporation, is owned directly by one or more of the
other includible corporations; and
The common parent corporation directly owns
stock possessing at least 80% of the voting power of all classes of
stock and at least 80% of each class of the nonvoting stock of at
least one of the other includible corporations. As used in this subsection,
the term "stock" does not include nonvoting stock which is limited
and preferred as to dividends. The term "includible corporation" means
any corporation within the affiliated group irrespective of the state
or country of its incorporation; and the term "receipts" includes
gross receipts and gross income.
Two or more corporations if five or fewer persons
who are individuals, estates or trusts own stock possessing:
At least 80% of the total combined voting power
of all classes of stock entitled to vote or at least 80% of the total
value of shares of all classes of the stock of each corporation, and
More than 50% of the total combined voting power
of all classes of stock entitled to vote or more than 50% of the total
value of shares of all classes of stock of each corporation, taking
into account the stock ownership of each such person only to the extent
such stock ownership is identical with respect to each such corporation.
|
When one or more of the includible corporations,
including the common parent corporation, is a nonstock corporation,
the term "stock" as used in this subdivision shall refer to the nonstock
corporation membership or membership voting rights, as is appropriate
to the context.
|
A determination as to the proper rate of tax, the measure
to which the tax rate is applied, and ultimately the amount of tax,
including additional or omitted tax, that is due. An assessment shall
include a written assessment made pursuant to notice by the assessing
official or a self-assessment made by a taxpayer upon the filing of
a return or otherwise not pursuant to notice. Assessments shall be
deemed made by an assessing official when a written notice of assessment
is delivered to the taxpayer by the assessing official or an employee
of the assessing official, or mailed to the taxpayer at his or her
last known address. Self-assessments shall be deemed made when a return
is filed, or if no return is required, when the tax is paid. A return
filed or tax paid before the last day prescribed by ordinance for
the filing or payment thereof shall be deemed to be filed or paid
on the last day specified for the filing of a return or the payment
of tax, as the case may be.
The Treasurer of the Town of Elkton.
The calendar year preceding the license year, except for
contractors subject to the provisions of § 58.1-3715 of
the Code of Virginia.
A course of dealing which requires the time, attention and
labor of the person so engaged for the purpose of earning a livelihood
or profit. It implies a continuous and regular course of dealing,
rather than an irregular or isolated transaction. A person may be
engaged in more than one business. The following acts shall create
a rebuttable presumption that a person is engaged in a business:
The meaning prescribed in § 58.1-3714B of the Code
of Virginia, as amended, whether such work is done or offered to be
done by day labor, general contractor or subcontractor.
An office or a location at which occurs a regular and continuous
course of dealing for 30 consecutive days or more. A definite place
of business for a person engaged in business may include a location
leased or otherwise obtained from another person on a temporary or
seasonal basis; and real property leased to another. A person's residence
shall be deemed to be a definite place of business if there is no
definite place of business maintained elsewhere and the person is
not licensable as a peddler or itinerant merchant.
The service for compensation by a credit agency, an investment
company, a broker or dealer in securities and commodities or a security
or commodity exchange, unless such service is otherwise provided for
in this article.
BROKERAn agent of a buyer or a seller who buys or sells stocks, bonds, commodities, or services, usually on a commission basis.
COMMODITYStaples such as wool, cotton, etc. which are traded on a commodity exchange and on which there is trading in futures.
DEALERAny person engaged in the business of buying and selling securities for his or her own account, but does not include a bank, or any person insofar as he or she buys or sells securities for his or her own account, either individually or in some fiduciary capacity, but not as part of a regular business.
SECURITYFor purposes of this article shall have the same meaning as in the Securities Act (§ 13.1-501 et seq.) of the Code of Virginia, or in similar laws of the United States regulating the sale of securities.
|
Those engaged in rendering financial services
include, but without limitation, the following:
| |
|
Buying installment receivables
| |
|
Chattel mortgage financing
| |
|
Consumer financing
| |
|
Credit card services
| |
|
Credit Unions
| |
|
Factors
| |
|
Financing accounts receivable
| |
|
Industrial loan companies
| |
|
Installment financing
| |
|
Inventory financing
| |
|
Loan or mortgage brokers
| |
|
Loan or mortgage companies
| |
|
Safety deposit box companies
| |
|
Security and commodity brokers and services
| |
|
Stockbroker
| |
|
Working capital financing
|
The whole, entire, total receipts attributable to the licensed privilege, without deduction, except as may be limited by the provisions of Chapter 37 of Title 58.1 of the Code of Virginia.
The calendar year for which a license is issued for the privilege
of engaging in business.
Rendering for compensation any repair, personal, business
or other services not specifically classified as "financial, real
estate or professional service" under this article, or rendered in
any other business or occupation not specifically classified in this
article unless exempted from local license tax by Title 58.1 of the
Code of Virginia.
Rendering any service specifically enumerated below or engaged
in any occupation or vocation in which a professed knowledge of some
department of science or learning, gained by a prolonged course of
specialized instruction and study, is used by its practical application
to the affairs of others, either advising, guiding, or teaching them,
and in serving their interests or welfare in the practice of an art
or science founded on it. The words "profession" and "professional"
imply attainments in professional knowledge as distinguished from
mere skill, and the application of knowledge to uses for others as
a vocation, and including, but without limitation, such attainments
attributed to the following:
|
Architects
| |
|
Attorneys-at-law
| |
|
Certified public accountants
| |
|
Dentists
| |
|
Engineers
| |
|
Land surveyors
| |
|
Practitioners of the healing arts (the art or
science or group of arts or sciences dealing with the prevention,
diagnosis, treatment and cure or alleviation of human physical or
mental ailments, conditions, diseases, pain or infirmities)
| |
|
Surgeons
| |
|
Veterinarians
|
All goods, wares and merchandise received or offered for
sale at each definite place of business of every wholesaler or wholesale
merchant, and shall not be construed to exclude any goods, wares or
merchandise otherwise coming within the meaning of such word, including
such goods, wares and merchandise manufactured by a wholesaler or
wholesale merchant and sold or offered for sale as merchandise.
Rendering a service for compensation as lessor, buyer, seller,
agent or broker and providing a real estate service, unless the service
is otherwise specifically provided for in this article, and such services
include, but are not limited to, the following:
|
Appraisers of real estate
| |
|
Escrow agents, real estate
| |
|
Fiduciaries, real estate
| |
|
Lessors of real property
| |
|
Real estate agents, brokers and managers
| |
|
Real estate selling agents
| |
|
Rental agents for real estate
|
Any person or merchant who sells goods, wares and merchandise
for use or consumption by the purchaser or for any purpose other than
resale by the purchaser, but does not include sales at wholesale to
institutional, commercial and industrial users.
Things purchased by a customer which do not have physical
characteristics, or which are not goods, wares, or merchandise.
Any person or merchant who sells wares and merchandise for
resale by the purchaser, including sales when the goods, wares and
merchandise will be incorporated into goods and services for sale,
and also includes sales to institutional, commercial and industrial
users which because of the quantity, price, or other terms indicate
that they are consistent with sales at wholesale.
A.
Application.
(1)
Every person engaging in the Town of Elkton in any
business, trade, profession, occupation or calling (collectively hereinafter
"a business") as defined in this article, unless otherwise exempted
by law, shall apply for a license for each such business if:
(a)
In the case of professional services, such person
maintains a definite office in the Town of Elkton, or if such person
does not maintain a definite office in the Commonwealth of Virginia
but does maintain an abode in the Town of Elkton, which abode for
the purposes of this article shall be deemed a definite place of business,
or
(b)
In the case of any other business, such person
has a definite place of business or maintains an office in The Town
of Elkton; or
(c)
Such person is engaged as a peddler or itinerant
merchant, carnival or circus as specified in §§ 58.1-3717,
58.1-3718, or 58.1-3728, respectively of the Code of Virginia, or
is a contractor subject to § 58.1-3715 of the Code of Virginia,
or is a public service corporation subject to § 58.1-3731
of the Code of Virginia.
(2)
A separate license shall be required for each definite
place of business. A person engaged in two or more businesses or professions
carried on at the same place of business may elect to obtain one license
for all such businesses and professions if all of the following criteria
are satisfied:
(a)
Each business or profession is licensable at
the location and has satisfied any requirements imposed by state law
or other provisions of the ordinances of the Town of Elkton;
(b)
All of the businesses or professions are subject
to the same tax rate, or, if subject to different tax rates, the licensee
agrees to be taxed on all businesses and professions at the highest
rate; and
(c)
The taxpayer agrees to supply such information
as the Assessor may require concerning the nature of the several businesses
and their gross receipts.
B.
Each person subject to a license tax shall apply for
a license prior to beginning business, if he or she was not licensable
in the Town of Elkton on or before January 1 of the license year,
or no later than March 1 of the current license year if he or she
had been issued a license for the preceding license year. The application
shall be on forms prescribed by the assessing official.
C.
The tax shall be paid with the application in the
case of any license not based on gross receipts or purchases. If,
the tax is measured by the gross receipts or purchases of the business,
the tax shall be paid on or before March 1.
D.
The assessing official may grant an extension of time
not to exceed 90 days, in which to file an application for a license,
for good cause. The extension may be conditioned upon the timely payment
of a reasonable estimate of the appropriate tax, subject to adjustment
to the correct tax at the end of the extension, together with interest
from the due date until the date paid and, if the estimate submitted
with the extension is found to be unreasonable under the circumstances,
a penalty of 10% of the portion paid after the due date.
E.
A penalty of 10% of the tax may be imposed upon the
failure to file an application or the failure to pay the tax by the
appropriate due date. Only the late filing penalty shall be imposed
by the assessing official if both the application and payment are
late; however, both penalties may be assessed if the assessing official
determines that the taxpayer has a history of noncompliance. In the
case of an assessment of additional tax made by the assessing official,
if the application and, if applicable, the return were made in good
faith and the understatement of the tax was not due to any fraud,
reckless or intentional disregard of the law by the taxpayer, there
shall be no late payment penalty assessed with the additional tax.
If any assessment of tax by the assessing official is not paid within
30 days, the Treasurer may impose a late payment penalty of 10%. The
penalties shall not be imposed, or if imposed, shall be abated by
the official who assessed them if the failure to file or pay was not
the fault of the taxpayer. In order to demonstrate lack of fault,
the taxpayer must show that he or she acted responsibly and that the
failure was due to events beyond his or her control.
(1)
"Acted responsibly" means that the taxpayer exercised
the level of reasonable care that a prudent person would exercise
under the circumstances in determining the filing obligations for
the business and that the taxpayer undertook significant steps to
avoid or mitigate the failure, such as requesting appropriate extensions
(where applicable), attempting to prevent a foreseeable impediment,
acting to remove an impediment once it occurred, and promptly rectifying
a failure once the impediment was removed or the failure discovered.
(2)
"Events beyond the taxpayer's control" include, but
are not limited to, the unavailability of records due to fire or other
casualty; the unavoidable absence (e.g., due to death or serious illness)
of the person with the sole responsibility for tax compliance; or
the taxpayer's reasonable reliance in good faith upon erroneous written
information from the assessing official, who was aware of the relevant
facts relating to the taxpayer's business when he or she provided
the erroneous information.
F.
Interest at the rate of 10% per annum shall be charged
on the late payment of the tax from the due date until the date paid
without regard to fault or other reason for the late payment. Whenever
an assessment of additional or omitted tax by the assessing official
is found to be erroneous, all interest and penalty charged and collected
on the amount of the assessment found to be erroneous shall be refunded,
together with interest on the refund from the date of payment or the
due date, whichever is later. Interest shall be paid on the refund
of any tax paid under this article from the date of payment or due
date, whichever is later, whether attributable to an amended return
or other reason. Interest on any refund shall be paid at the same
rate charged under § 58.1-3916. No interest shall accrue
on an adjustment of estimated tax liability to actual liability at
the conclusion of a base year. No interest shall be paid on a refund
or charged on a late payment, in event of such adjustment, provided
that the refund or the late payment is made not more than 30 days
from the date of the payment that created the refund, or the due date
of the tax, or the date of the taxpayer's application for a refund,
whichever is later.
A.
General rule. Whenever the tax imposed by this article
is measured by gross receipts, the gross receipts included in the
taxable measure shall be only those gross receipts attributed to the
exercise of a licensable privilege at a definite place of business
within the Town of Elkton. In the case of activities conducted outside
of a definite place of business, such as during a visit to a customer
location, the gross receipts shall be attributed to the definite place
of business from which such activities are initiated, directed, or
controlled. The situs of gross receipts for different classifications
of business shall be attributed to one or more definite places of
business or offices as follows:
(1)
The gross receipts of a contractor shall be attributed
to the definite place of business at which services are performed,
or if services are not performed at any definite place of business,
then the definite place of business from which services are directed
or controlled, unless the contractor is subject to the provisions
of § 58.1-3715.
(2)
The gross receipts of a retailer or wholesaler shall
be attributed to the definite place of business at which sales solicitation
activities occur, or if sales solicitation activities do not occur
at any definite place of business, then the definite place of business
from which sales solicitation activities are directed or controlled.
(3)
The gross receipts of a business renting tangible
personal property shall be attributed to the definite place of business
from which the tangible personal property is rented or, if the property
is not rented from any definite place of business, then the definite
place of business at which the rental of such property is managed.
(4)
The gross receipts from the performance of personal
services shall be attributed to the definite place of business at
which the services are performed or, if not performed at any definite
place of business, then the definite place of business from which
the services are directed or controlled.
B.
Apportionment. If the licensee has more than one definite
place of business and it is impractical or impossible to determine
to which definite place of business gross receipts should be attributed
under the general rule and the affected jurisdictions are unable to
reach an apportionment agreement, except as to circumstances set forth
in § 58.1-3709 of the Code of Virginia, the gross receipts
of the business shall be apportioned between the definite places of
businesses on the basis of payroll. Gross receipts shall not be apportioned
to a definite place of business unless some activities under the applicable
general rule occurred at, or were controlled from, such definite place
of business. Gross receipts attributable to a definite place of business
in another jurisdiction shall not be attributed to the Town of Elkton
in the event the other jurisdiction does not impose a tax on the gross
receipts attributable to the definite place of business in such other
jurisdiction.
C.
Agreements. The Assessor may enter into agreements
with any other political subdivision of Virginia concerning the manner
in which gross receipts shall be apportioned among definite places
of business. However, the sum of the gross receipts apportioned by
the agreement shall not exceed the total gross receipts attributable
to all of the definite places of business affected by the agreement.
Upon being notified by a taxpayer that its method of attributing gross
receipts is fundamentally inconsistent with the method of one or more
political subdivisions in which the taxpayer is licensed to engage
in business and that the difference has, or is likely to, result in
taxes on more than 100% of its gross receipts from all locations in
the affected jurisdictions, the Assessor shall make a good faith effort
to reach an apportionment agreement with the other political subdivisions
involved.
D.
Limitations, extensions, appeals and rulings. The
enforcement of the provisions of this article, including limitations
with respect thereto, the correction of any assessment hereunder and
any appeal by the Town of Elkton of a correction made by its assessing
official or by any person assessed with taxes hereunder and aggrieved
by such assessment shall be pursuant to Chapter 39, Title 58.1 of
the Code of Virginia; provided, however, that:
(1)
Any person assessed with a licensing tax under this
article as the result of an audit may, within the period provided
in § 58.1-3980 of the Code of Virginia, apply to the assessing
official for a correction of the assessment. The application must
be filed in good faith and sufficiently identify the taxpayer, audit
period, remedy sought, each alleged error in the assessment, the grounds
upon which the taxpayer relies, and any other facts relevant to the
taxpayer's contention. The Assessor may hold a conference with the
taxpayer if requested by the taxpayer, or require submission of additional
information and documents, further audit, or other evidence deemed
necessary for a proper and equitable determination of the applications.
The assessment shall be deemed prima facie correct. The Assessor shall
undertake a full review of the taxpayer's claims and issue a determination
to the taxpayer setting forth its position. Every assessment pursuant
to an audit shall be accompanied by a written explanation of the taxpayer's
right to seek correction and the specific procedure to be followed
in the jurisdiction (e.g., the name and address to which an application
should be directed).
(2)
Provided an application is made within 90 days of an assessment, collection activity shall be suspended until 30 days after the final determination is issued by the Assessor, unless the Assessor determines that collection would be jeopardized by delay or that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of Subsection F of § 148-18 of this article, but no further penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" includes a finding that the application is frivolous, or that a taxpayer desires to depart quickly from the locality, to remove his or her property therefrom, to conceal himself or herself or his or her property therein, or to do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question.
(3)
Any taxpayer may request a written ruling regarding
the application of the tax to a specific situation from the Assessor.
Any person requesting such a ruling must provide all the relevant
facts for the situation and may present a rationale for the basis
of an interpretation of the law most favorable to the taxpayer. Any
misrepresentation or change in the applicable law or the factual situation
as presented in the ruling request shall invalidate any such ruling
issued. A written ruling may be revoked or amended prospectively if
there is a change in the law, a court decision, or the Assessor notifies
the taxpayer of a change in the policy or interpretation upon which
the ruling was based. However, any person who acts on a written ruling
which later becomes invalid shall be deemed to have acted in good
faith during the period in which such ruling was in effect.
E.
Record keeping and audits. Every person who is assessable
with a license tax shall keep sufficient records to enable the Assessor
to verify the correctness of the tax paid for the license years assessable
and to enable the Assessor to ascertain what is the correct amount
of tax that was assessable for each of those years. All such records,
books of accounts and other information shall be open to inspection
and examination by the Assessor in order to allow the Assessor to
establish whether a particular receipt is directly attributable to
the taxable privilege exercised within the Town of Elkton. The Assessor
shall provide the taxpayer with the option to conduct the audit in
the taxpayer's local business office, if the records are maintained
there. In the event the records are maintained outside the Town of
Elkton, copies of the appropriate books and records shall be sent
to the Assessor's office upon demand.
A.
General rule. Gross receipts for license tax purposes
shall not include any amount not derived from the exercise of the
licensed privilege to engage in a business or profession in the ordinary
course of business or profession.
B.
The following items shall be excluded from gross receipts:
(1)
Amounts received and paid to the United States, the
commonwealth or any county, city or Town for the Virginia retail sales
or use tax, or for any local sales tax or any local excise tax on
cigarettes, for any federal or state excise taxes on motor fuels.
(2)
Any amount representing the liquidation of a debt
or conversion of another asset to the extent that the amount is attributable
to a transaction previously taxed (e.g., the factoring of accounts
receivable created by sales which have been included in taxable receipts
even though the creation of such debt and factoring are a regular
part of its business).
(3)
Any amount representing returns and allowances granted
by the business to its customer.
(4)
Receipts which are the proceeds of a loan transaction
in which the licensee is the obligor.
(5)
Receipts representing the return of principal of a
loan transaction in which the licensee is the creditor, or the return
of principal or basis upon the sale of a capital asset.
(6)
Rebates and discounts taken or received on account
of purchases by the licensee. A rebate or other incentive offered
to induce the recipient to purchase certain goods or services from
a person other than the offeror, and which the recipient assigns to
the licensee in consideration of the sale of goods and services shall
not be considered a rebate or discount to the licensee, but shall
be included in the licensee's gross receipts, together with any handling
or other fees related to the incentive.
(7)
Withdrawals from inventory for which no consideration
is received and the occasional sale or exchange of assets other than
inventory, whether or not a gain or loss is recognized for federal
income tax purposes.
(8)
Investment income not directly related to the privilege
exercised by a licensable business not classified as rendering financial
services. This exclusion shall apply to interest on bank accounts
of the business, and to interest, dividends and other income derived
from the investment of its own funds in securities and other types
of investments unrelated to the licensed privilege. This exclusion
shall not apply to interest, late fees and similar income attributable
to an installment sale or other transaction that occurred in the regular
course of business.
Except as may be specifically otherwise provided
by ordinance or other law, the annual license tax imposed hereunder
shall be $30, or the rate set forth below for the class of enterprise
listed, whichever is greater:
A.
For contractors and persons constructing for their
own account for sale: $0.08 per $100 of gross receipts.
B.
For retailers: $0.10 per $100 of gross receipts.
C.
For financial, real estate and professional services:
$0.29 per $100 of gross receipts.
D.
For repair, personal and business services and all
other businesses and occupations not specifically listed or exempted
in this article or otherwise by law: $0.18 per $100 of gross receipts.
E.
For wholesalers: $0.05 per $100 of purchases.
F.
For carnivals, circuses and speedways: $100 for each
performance held in the Town of Elkton.
G.
For fortune tellers, clairvoyants and practitioners
of palmistry: $1,000 per year.
H.
For massage parlors: $30 per year for the first $15,000
of gross receipts; receipts in excess of $15,000 will be $0.20 per
$100 of gross receipts.
I.
For itinerant merchants or peddlers: $30 per year.
J.
For dealers in precious metals: $200 per year.
K.
For permanent coliseums, arenas or auditoriums having
a maximum capacity in excess of 10,000 persons, open to the public:
$1,000 per year.
L.
For savings and loan associations and credit unions:
$50 per year.
M.
For direct sellers as defined in § 58.1-3719.1
of the Code of Virginia with total annual sales in excess of $4,000:
$0.20 per $100 of total annual retail sales or $0.05 per $100 of total
annual wholesale sales, whichever is applicable.
A pawnbroker, as defined in Chapter 40 of Title 54.1 of the Code of Virginia, seeking to conduct such business within the town, shall first petition the Rockingham County Circuit Court to authorize the Town to issue to such individual a license to engage in the business of a pawnbroker within the town. Any expenses and charges of such Circuit Court proceeding shall be paid by the petitioner and not the town. Upon authorization by the Circuit Court, the individual shall submit such information to the Town as the Treasurer may reasonably request. Upon payment of the required license tax, the Treasurer shall issue a license authorizing the individual to engage in the business of a pawnbroker for the calendar year of issuance. Licenses for succeeding years may be issued by the Treasurer upon payment of the license tax. The license tax shall be in the amount of $100.
The auctioneers license issued pursuant to § 148-21D shall not be used by any person other than the one to whom it is issued, and if any auctioneer allows the license to be used by any other person, it shall be automatically revoked.
Any exhibit, performance or exhibition for which a license is required by § 148-21F may be exempted from the license tax imposed if such performance or exhibition is sponsored by a church, school, charitable institution, association of war veterans, or a nonprofit community service organization.
Nothing in § 148-21D shall apply to amateur photographers who expose, develop and finish their own work and who do not part with the same for compensation or receive any compensation for performing any of the processes of photography; nor to coin-operated photography machines; nor to photographers while in the course of their employment by newspapers, magazines or television stations.
[Added 12-18-2000]
In addition to any other license required by
this chapter, any individual going from one place of human habitation
to another offering an item other than newspapers and fresh farm products,
for sale, shall first obtain an annual permit from the Chief of Police
and pay a fee in the amount of $30. Said fee shall be remitted to
the Town Treasurer and paid into the general fund of the town; provided,
however, that when such activities are conducted on behalf of a nonprofit
charitable, civic or religious organization, no fee will be charged.
No individual shall be issued a permit who has been convicted of any
felony or other crime of moral turpitude in any jurisdiction. In the
event that the criminal record indicates a charge for any such crime,
it shall be the obligation of the applicant to provide clear and convincing
documentation or other evidence that the charge did not result in
conviction.
A.
A person licensed as a peddler shall endorse his or
her name on the license issued, and every vehicle used in peddling
shall have conspicuously displayed thereon the name of the person
using the same, together with his or her post office address.
B.
Any person selling or offering to sell as a peddler
shall exhibit the license on demand of any citizen of this Town and
upon failure or refusal to do so shall be subject to the penalties
for peddling without a license.
A.
Every person engaged in the business of operating coin-operated machines or devices shall obtain a license for the privilege therefor and shall pay an annual license tax of $10 for each such machine operated; provided, however, that the total license tax imposed under this subsection shall not exceed $200 in one year. "Person engaged in the business of operating coin-operated machines or devices" means any person, firm or corporation selling, leasing, renting or otherwise furnishing or providing a coin-operated machine or device operated on the coin-in-the-slot principle, but shall not include a person, firm or corporation owning less than three coin machines and operating such machines on property owned or leased by such person, firm or corporation. The license tax imposed by § 148-21B shall not be applicable to operators of weighing machines, automatic baggage or parcel checking machines or receptacles, nor to operators of vending machines which are so constructed as to do nothing but vend goods, wares and merchandise or postage stamps or provide service only, nor to operators of viewing machines or photomat machines, nor operators of devices or machines affording rides to children or for the delivery of newspapers.
B.
It shall be the duty of every licensee to whom a license is issued under § 148-21B to attach such license to the machine or device covered thereby in such manner as to be easily accessible for inspection by the public or by any law enforcement officer and to keep the same so attached throughout the license period.
C.
Every operator of any coin-operated machine or device
located in the Town shall furnish to the Town Treasurer a complete
list of all machines on location and the address of each location
or before January 31 of each year.
D.
Nothing contained in this section shall be construed
as permitting any such person, firm or corporation to keep, maintain,
exhibit or operate any coin machine or other device, for the operation
of which is prohibited by law.
E.
Any person, firm or corporation providing any such
coin machines or other devices and failing to procure a Town license
shall, on conviction, be subject to the penalties of operating coin-operated
machines or devices without a license, and the machine or other device
shall become forfeited to the town.
[Added 12-18-2000]
Every person furnishing heat, light and power
for domestic, commercial or industrial consumption in the Town shall
pay for the privilege an annual license tax equal to 1/2 of 1% of
the gross receipts, as hereinabove defined, of such business derived
from within the Town during the next preceding calendar or fiscal
year. This tax shall terminate on January 1, 2001.
It shall be an offense for any person to fail
to abide by this chapter, and any person found guilty thereof shall
be subject to a fine not to exceed $2,500 or imprisonment for a period
not to exceed 12 months, or both. Each day any violation of this chapter
shall continue shall constitute a separate offense.
