(a) Except as provided in this Article, any person engaged in business in the Town must first obtain a sales tax license. No sales tax license shall be required for any governmental agency or charitable organization which is exempt from the sales tax under this Article. However, although such organizations may be exempt from paying sales taxes on the purchases of tangible personal property, the collection, reporting and payment of appropriate sales taxes to the Town is required on the sale or auction of tangible personal property even when used for the purpose of not-for-profit fundraising, whether or not a sales tax license is required or has been obtained.

(b) When business is transacted by one (1) person at two (2) or more separate locations inside the Town, a separate license for each place of business shall be required. (Ord. 1263, 2007)