In accordance with Town Code Sec. 8-3. "Every person engaging in this Town in any business, trade, profession, occupation or calling (collectively hereinafter "a business") as defined in this ordinance, unless otherwise exempted by law, shall apply for a license for each business..." (Code 1962, p. 4-21) There is a Business License Guide to help guide you through the process. In addition you will find the necessary forms at the botton of this page.

Gross Receipts: "Gross receipts" is defined as any business, profession, trade occupation, vocation, calling or activity, including cash credits, fees commissions, brokerage charge, rentals, and property of any kind, nature or description, from either sales made or services rendered without any deduction therefrom on account of cost of the property sold, the cost of materials, labor or services, rentals, royalties, taxes, interest or discounts paid or any expense whatsoever. The term shall include the gross receipts from all sales made from a place of business within the Town, both to persons within the Town and to persons outside the Town.

The calculation of gross receipts for license tax purpose shall coincide with the system of accounts used by the taxpayer and the method employed by the taxpayer for federal and state income tax purposes.

Any person who is engaged in two or more businesses, professions, trade or occupations, all carried on at the same place of business that are subject to different rates, shall obtain a separate license for each business; provided, that such person may elect to carry on all such activities under one license by paying the tax on total gross receipt at the highest rate of any of the separate taxes to which he would otherwise be subject.

All licenses shall be subject to verification to ascertain compliance with the zoning regulations. Failure to comply shall be just cause for immediate revocation by the Town Treasurer.

For your convenience, the rates are shown here. Note for the forms below you will need the Acrobat Reader software product, which is free at the link below.

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