A. It shall be unlawful for any person to engage in the business of selling at retail on or after July 1, 1984, without having first obtained a Breckenridge sales tax license.

B. Any retailer having only an economic nexus with the town and that has not established a physical presence in the town shall be exempt from the provisions in subsection A of this section; provided, however, such retailer shall furnish in writing to the finance director any change to the name and address or contact information of the retailer or any other material change to the information submitted on an application for a license within thirty (30) calendar days of such change. (Ord. 30, Series 2021)