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A. Before issuing a license, the applicant shall pay a fee which is due and collected on or before January 31st of each year. The fee for such license is eighty dollars ($80.00).

B. Any annual business license fee unpaid after it is due and payable is delinquent. The Town Clerk shall, on the day the business license fee becomes delinquent, add thereto a penalty in the sum of twenty-five percent (25%) of the total unpaid fee. If a delinquent business license fee remains unpaid for a period of fifteen (15) days, the licensee shall be guilty of the civil violation or operating a business as defined by this chapter without a license.

C. Prorating Annual Fees. Annual business license fees shall be diminished by one-twelfth (1/12) of the full annual license fee for each month of the business license period which has fully lapsed at the date of the license application. ((O)07-01, 01/17/2007)