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An annual business and occupational license tax is hereby levied upon every person doing business within the town according to the following schedule:

A. Accommodation Units: The person owning such accommodation unit shall pay annual tax of:

Type Of Unit


Studio unit


1 bedroom unit


2 bedroom unit


3 bedroom unit


4 or more bedroom unit


B. In-Home Business Occupation: The owner of each "in-home occupation" as defined in this chapter shall pay an annual tax of fifty dollars ($50.00) per annum; provided, however, that no annual tax shall be required to be paid by a primary caregiver.

C. Lodge: In addition to the tax required by subsection E of this section, each owner of a "lodge" as defined herein shall pay one hundred dollars ($100.00) per rental unit or fifty dollars ($50.00) per bedroom per annum, whichever is less.

D. Vendors: Each regular vendor shall pay one hundred dollars ($100.00) per annum. Each seasonal vendor shall pay fifty dollars ($50.00) per annum.

E. In-Town Business: All in-town businesses shall pay an annual business and occupational license tax levy as follows:

An annual tax of two hundred dollars ($200.00) per annum, plus ten dollars ($10.00) per employee per annum.

Applicant shall advise the town, by affidavit, under oath, at the time of application hereunder, of the highest number of employees applicant had for the subject business for any one (1) month in the prior year, or for any new businesses the highest number of employees applicant intends to employ for any one (1) month for the current year. The taxes payable under this subsection shall be based upon the number of employees set forth in such affidavit. (Ord. 38, Series 1986; amd. Ord. 22, Series 1990; Ord. 38, Series 2015; Ord. 35, Series 2021; Ord. 29, Series 2022)