§ 46-65. Schedule of fees.

(a)

Business categories are designated to identify the general type of business enterprise, and a person within a category as determined by the tax collector shall pay the enumerated fee as calculated by the tax collector.

(1)

Category 1. Hotel, motel, apartment and mobile home rentals: $1.00 for each room, minimum license fee $25.00.

(2)

Category 2. Eating establishments: $0.50 per seat, minimum license fee $50.00.

(3)

Category 3. Contractors: general contractors, $150.00 each; all classes of subcontractors, $25.00 each.

(4)

Category 4. Manufacturing: one to 10 employees, $15.00; 11 to 20 employees, $30.00; 21 to 30 employees, $45.00; 31 to 40 employees, $60.00; 41 to 50 employees, $90.00; 51 or more employees, $150.00.

(5)

Category 5. Professions: dentist, doctor, lawyer, accountant, architect, embalmer, engineer, real estate broker or other professional, $100.00 each.

(6)

Category 6. Public service: $50.00 each.

(7)

Category 7. Retail stores: one to five employees, $25.00; six to ten employees, $100.00; 11 to 15 employees, $200.00; 16 to 20 employees, $300.00; 20 employees and over, $500.00.

(8)

Category 8. Financial institutions, including banks, savings and loan associations, loan companies, mortgage brokers and other money lenders: One to five employees, $25.00; six to ten employees, $100.00; 11 to 15 employees, $200.00; 16 to 20 employees, $300.00; 20 employees and over, $500.00.

(9)

Category 9. Selling tangible personal property: solicitor, peddler, salesman or wholesaler, $25.00 each.

(10)

Category 10. Unclassified: every business, occupation or profession engaged in by any person, whether in a building or tent or upon a street or vacant lot or anywhere in the open air, within the town, and not specifically designated in this article, $50.00.

(b)

Whenever the amount of a license tax shall be based on the number of persons employed, the number shall be the maximum number of persons employed during the preceding license year or business operating period, or the maximum number of persons reasonably expected to be employed or maintained during the period for which the license is to be issued, whichever number shall be the greater. For purposes of this section, the term "persons employed" includes all persons actively working in the business, whether owners thereof or not.

(Code 1990, § 11-60)