Regulation 8A-300.1 Who Must Apply for a License.
a. For the purposes of determining whether a license is required under Section 8A-300, a person shall be deemed to be engaged in or continuing in business within the Town if he meets any of the following conditions:
1. He is engaged in any activity subject to the Town’s privilege taxes as principal or broker.
2. He has or maintains within the Town directly, or if a corporation by a subsidiary, an office, distribution house, sales house, warehouse or other place of business, or any agent or other representative operating within this Town under the authority of such person or if a corporation its subsidiary, irrespective of whether such place of business or agent or other representative is located here permanently or temporarily or whether such person or subsidiary is authorized or licensed to do business in this State or this Town.
3. He is soliciting sales, orders, contracts, leases, and other similar forms of business relationships within the Town from customers, consumers, or users located within the Town, by means of salesmen, solicitors, agents, representatives, brokers, and other similar agents or by means of catalogs or other advertising, whether such orders are received or accepted within or without this Town.
4. (Reserved)
5. He is required to report and pay the tax upon rental occupancy imposed by Section 8A-440.
b. For the purposes of obtaining a privilege license, a person who has less than three (3) apartments, houses, trailer spaces, or other lodging spaces available for rent, lease, or license within the State is not considered to be regularly engaged in business and need not obtain a privilege license; provided, however, if that person is also receiving income from the activity of renting, leasing, or licensing one (1) or more commercial properties or units within a commercial property, he is considered to be regularly engaged in business and must obtain licenses for all his rental, lease, or license property. ((O)08-08, 04/16/2008)