A. It shall be unlawful for any person to maintain, operate, or conduct any retail business or engage in any business activity in the town, including the delivery of goods (excluding wholesale) within the town which are purchased or contracted for outside the corporate limits of the town, without having first obtained a business and occupational license pursuant to this chapter. Advertisement of an accommodation unit that is located within the town is considered engaging in a business activity within the town. If business is transacted at two (2) or more separate locations by one person, a separate license for each place of business shall be required.

B. Any retailer having only an economic nexus with the town that has not established a physical presence in the town shall be exempt from the licensing license tax requirements of this chapter; provided, however, that: (1) within thirty (30) days of notice from the finance director such retailer shall furnish to the finance director the name, address, email address, and telephone number of the retailer; and (2) the retailer shall notify the finance director in writing within thirty (30) days of any change to the name, address, email address, or telephone number of the retailer previously provided to the finance director. (Ord. 19, Series 2017; amd. Ord. 4, Series 2021; Ord. 29, Series 2022)