Chapter 131

LICENSES

[HISTORY: Adopted by the Mayor and Council of the Town of Elsmere 2-10-1966 as Ord. No. 83. Amendments noted where applicable.]

~ 131-1. Licensing requirement.

  Every owner of any business, profession, pursuit or calling operated, carried on or engaged in within the corporate limits of the Town of Elsmere shall pay a license fee as required and in accordance with the terms and provisions of this chapter.

~ 131-2. Definitions.

  As used in this chapter, the following terms shall have the meanings indicated:

          OWNER, PERSON or COMPANY  -- Herein used interchangeably throughout except where the context indicates a different meaning, pertains to, means and includes any individual, estate, trust receiver, trustee in bankruptcy, business trust, corporation, firm, co-partnership, joint adventure, association or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is clearly disclosed by the context.

          LICENSEE -- Any person liable for any license fee payable hereunder.

           BUSINESS -- Any and all activities or acts on the part of any person engaged in any trade, occupation, business, profession, pursuit or calling, with the object of gain, benefit or advantage, either direct or indirect, and it shall include, among other things, the production, manufacture or fabrication as well as the sale and/or delivery of any and all goods, wares, commodities, merchandise and personal property of any nature, kind or description whatsoever, at retail or at wholesale, as well as the operation of any business and/or the leasing of office space, the activities and conduct of banks, trust companies, building and loan associations, any amusement enterprise, theaters, picture shows, radio broadcasting stations, television broadcasting stations, carnivals, circuses, amusement parks, menageries, dogshows, horseshows, fairs, races, rodeos, games, dance-halls, pool or billiard halls; or any business charging admission for any exhibition for amusement; provided that any religious, fraternal, educational or other nonprofit organization shall be exempt from the payment of a license fee for conducting any operation exclusively by them and where the proceeds therefrom are utilized for their sole benefit. The term "business" when used in this chapter shall also include the practice of any profession or any business in which the services of a professional, personal, technical or a scientific nature are rendered and paid for on a fee basis or by any other consideration, and said term shall also include the operation of any and all nonprofessional service enterprises, including, among other things, laundries, undertaking establishments, barber shops, beauty parlors, hotels, rooming and boarding houses, bath and massage salons, restaurants, taverns, retail oil and filling stations, tire repair and service stations, storage garages, repair establishments of all kinds, tailors, cleaning or pressing of clothes or other articles, publication or distribution of newspapers, magazines or any other kinds of periodicals, billboards, the selling of real estate or the business of acting as agent, broker or factor in the sale of real estate, stocks, bonds, securities or businesses, and also to persons, firms or corporations engaged in any transportation service of any kind, except street railways, buses and taxis, and also to persons, firms and corporations engaged in the business of contracting for a consideration for the construction, repair or improvement of any building, dwelling, structure or edifice, either as original contractor, subcontractor or independent contractor, including the construction, repair or improvement of streets, highways, alleys and bridges and general excavation work or any other similar work or the performance of which a person, firm or corporation bargains and agrees to perform work for a stipulated sum of money or at cost plus a percentage or any other consideration. The rental of contractor's equipment or automotive equipment, with or without drivers, and of contractors machinery and equipment, with or without operators, shall be regarded and considered as a business, within the meaning of this chapter, as is the transmission of messages or conversations originating within the corporate limits of the Town of Elsmere by telephone, telegraph or radio to other points within the corporate limits of the town. For the purpose of this chapter, any person engaging in the business of soliciting or selling and/or rendering services as well as selling tangible personal property at either retail or wholesale, or both, in the Town of Elsmere, as a contractor, or subcontractor, or performance of any work, either under contract or otherwise, shall be deemed to be engaged in "business" in the Town of Elsmere.

           RETAILER -- Shall mean, apply to and include the selling of any and/or all goods, wares, merchandise and personal property of every kind and nature to the ultimate consumer within the corporate limits of the Town of Elsmere, or the taking of an order therein for delivery therein of any and all goods, wares, merchandise and personal property of every kind and nature.

          WHOLESALER or WHOLESALING -- All sales made otherwise than by a retailer, as defined above, and particularly, but without limitation, the term shall apply to and include any and all sales of any and/or all goods, wares, merchandise and personal property of any and every kind and nature, made by a merchandise broker, jobber, factory representative, manufacturer's sales agent or commission merchant, or to sales made by a person, firm or corporation who conducts a business under or by any other method not herein specifically mentioned or defined.

~ 131-3. Collection of license fee. [Amended 2-24-1986 by Ord. No. 203]

  Every owner, person or company, as defined herein, shall pay annually a license fee for carrying on any business, profession, pursuit or calling operated, carried on or engaged in within the corporate limits of the Town of Elsmere, at the amount or rate as is provided herein; provided, however, that no license shall be required of any person for serving as a member on Board of Directors of a corporation, and provided further, that if any owner, person or company required to be licensed under this chapter shall not be covered and included within any category as provided hereinafter, such owner, person or company shall be liable for and pay a license fee of fifty-five dollars ($55.) per year as a miscellaneous business.

~ 131-4. Fees. [Amended 1-15-1981 by Ord. No. 151; 2-24-1986 by Ord. No. 203]

     A.   As the license fee imposed by this chapter, all persons, firms or corporations operating, carrying on or engaged in any business, profession, pursuit or calling within the corporate limits of the Town of Elsmere shall pay according to the following categories and classifications:

           (1)     Retailers of food, candy, cigars, cigarettes, ice cream, soft drinks, baked goods and other edible commodities: the sum of thirty dollars ($30.) per year for each store or place of business from which such retail sales are made, operated within the Town of Elsmere; provided, however, that all such retailers who have no store or place of business within the Town of Elsmere from which such retail sales are made but who make retail sales by means of delivery vehicles and trucks shall pay the sum of thirty dollars ($30.) per year for each delivery vehicle or truck.

           (2)     Retailers of goods, wares and merchandise other than edible commodities: the sum of thirty dollars ($30.) per year for each store or place of business from which such retail sales are made, operated within the Town of Elsmere; provided, however, that all such retailers who have no store or place of business within the Town of Elsmere from which such retail sales are made, but who make retail sales by means of delivery vehicles and trucks, shall pay the sum of thirty dollars ($30.) per year for each delivery vehicle or truck. A retailer licensed under the provisions of this subsection may service and repair any goods, wares and merchandise sold by him without being required to obtain a license.

           (3)     Wholesalers of food, candy, cigars, cigarettes, ice cream, soft drinks, baked goods and other edible commodities: the sum of fifty-five dollars ($55.) per year for each store or place of business.

           (4)     Wholesalers of food, candy, cigars, cigarettes, ice cream, soft drinks, baked goods, cheese, mayonnaise, other salad dressings and all other food and food products, who have no store or place of business within the Town of Elsmere from which such wholesale sales are made, but who make wholesale sales by means of delivery vehicles and trucks; the sum of fifty-five dollars ($55.) per year for each delivery vehicle or truck.

           (5)  For all other wholesalers: the sum of fifty-five dollars ($55.) per year for each store or place of business within the Town of Elsmere from which such wholesale sales are made; provided, however, that all such wholesalers who have no store or place of business within the Town of Elsmere, but who make wholesale sales by means of delivery vehicles and trucks, shall pay the sum of fifty-five dollars ($55.) per year for each delivery vehicle or truck.

           (6)     Nonprofessional service businesses, such as bath and massage salons, barbershops, beauty parlors, cleaners, dyers and pressers of clothes, pathological laboratories, dental laboratories, chemical laboratories, insurance adjusters, advertising agencies, general repairmen, travel ticket agencies, automobile service clubs and associations, watch and clock repairmen, collection agencies (other than note departments of banks and trust companies and finance companies), credit bureaus, credit rating and reporting agencies, cutlery sharpeners, physiotherapists, direct mail advertising service, employment agencies, pest control and exterminators, furniture upholsterers and cleaners, laundries, lightning rod designers and systems, lithographers, opticians, photostat service, photographers, photo-engravers, locksmiths, magazine subscriptions, radio and television repairmen, reducing salons, printers, linotype service, saw sharpeners, sewing machine service and repairs, shoe repair service, surveyors, tailors, taxidermists, telephone answering service, typesetters, typographers, weavers, undertaking establishments, menders and zipper repairers: the sum of thirty dollars ($30.) per year for each store or place of business, or vehicle from which the licensee conducts the business, operated within the corporate limits of the Town of Elsmere.

           (7)     Retail gas and oil filling stations, tire repair and service stations, automobile storage garages and parking lots and automobile repair establishments of all kinds, including automobile washing establishments: the sum of fifty-five dollars ($55.) per year for each place of business, operated within the corporate limits of the Town of Elsmere; provided, however, that this classification shall not apply to parking lots operated by persons holding licenses under the terms and provisions of this chapter who make their parking lots available to employees, customers or other users without charge.

           (8)     Sales places and agencies for the sale of new and used automobiles: the sum of fifty-five dollars ($55.) per year for each place of business, operated within the corporate limits of the Town of Elsmere.

           (9)     Trading stamp redemption stores: the sum of fifty-five dollars ($55.) per year for each place of business, operated within the corporate limits of the Town of Elsmere.

           (10)     Theaters and motion picture houses: the sum of fifty-five dollars ($55.) per year for each theater or motion picture house, operating within the corporate limits of the Town of Elsmere.

           (11)     Radio broadcasting and television telecasting stations: the sum of fifty-five dollars ($55.) per year for each station, which, within the Town of Elsmere, either carries on the business of producing or generating electromagnetic waves for the purpose of transmitting broadcasts or telecasts; or engages in the business of intrastate broadcasting or telecasting; or engages in the business of soliciting radio or television advertising within the Town of Elsmere. The license fee required by this subsection shall be considered as applying only to the above-specified intrastate aspects of broadcasting and telecasting and shall not be construed as requiring a license fee for that portion of the business which may be interstate or foreign commerce, or to business done for the government of the United States.

           (12)     Dance halls and studios: the sum of thirty dollars ($30.) per year for each dance hall or studio, operated within the corporate limits of the Town of Elsmere.

           (13)     Circuses: the sum of fifty-five dollars ($55.) per day for each day of operation within the corporate limits of the Town of Elsmere.

           (14)     Carnivals: the sum of twenty-five dollars ($25.) per day for each day of operation within the corporate limits of the Town of Elsmere.

           (15)     For all other amusements not above specified: the sum of fifty-five dollars ($55.) per year.

           (16)     Taverns and package stores wherein alcoholic spirits, wine and beer are sold by the drink or by the bottle either for on or off premises consumption: the sum of fifty-five dollars ($55.) per year for each store, tavern or place of business located within the corporate limits of the Town of Elsmere.

           (17)     Professional services, such as accountants (whether certified or public), architects, optometrists, lawyers, dentists, physicians and surgeons, osteopathic physicians and surgeons, chiropodists and chiropodists surgeons, chiropractic physicians, consulting chemists, civil engineers, consulting engineers, electrical engineers, structural engineers, mechanical engineers, veterinarians, and x-ray laboratories: the sum of fifty-five dollars ($55.) per year for each individual so engaged in such professional services, within the corporate limits of the Town of Elsmere; provided, however, that no license shall be required of any individual encompassed within this subsection who is in the employ of any corporation, licensed under any other provision of this chapter, and who does not practice his profession except in his capacity as an employee of such corporation, and provided, further, that no attorney in the employ of any such corporation shall be required to obtain a license under this subsection so as to fulfill assignments made of him by any Delaware Court.

           (18)     Publishing a newspaper or newspapers, published and sold to the public at least six (6) days a week: the sum of fifty-five dollars ($55.) per year.

           (19)     Distributors of newspapers, magazines and any and all other kinds of periodicals: the sum of fifty-five dollars ($55.) per year, provided that this section shall not be applicable to newsboys.

           (20)     Operating hotels, motels and rooming houses: the sum of ten dollars ($10.) per year per room. As used herein the word "room" is defined to mean a room available for personal occupancy and for a stipulated fee. This section shall not apply to rooming houses in which there are fewer than five (5) rooms.

           (21)     Dwelling units: the sum of fifty-five dollars ($55.) per year to be paid by the owner, operator or lessor of three (3) to fifty (50) dwelling units: the sum of eighty dollars ($80.) per year to be paid by the owner, operator or lessor of fifty-one (51) to one hundred (100) dwelling units: the sum of one hundred ten dollars ($110.) per year to be paid by the owner, operator or lessor of one hundred one (101) or more dwelling units. For the purpose of this section a "dwelling unit" shall mean any room or group of rooms located within a building or buildings and forming a single habitable unit with facilities which are used or intended to be used for living space, cooking and eating. In determining the number of dwelling units under this provision, a dwelling unit occupied by the licensee shall not be included.

           (22)     Office buildings engaged in business of leasing office space: the sum of fifty-five dollars ($55.) per year, provided that this shall not apply to any space leased by any office building in which there are less than two thousand five hundred (2,500) square feet.

           (23)     Importers and distributors of beer, wines and spirituous liquors: the sum of fifty-five dollars ($55.) per year.

           (24)     Manufacturers, bottlers and distributors of all soft drinks: the sum of fifty-five dollars ($55.) per year.

           (25)     Promoters of boxing and wrestling matches and all other sporting events in which the players or participants are professionals: the sum of fifty-five dollars ($55.) per year.

           (26)     Brokers and dealers in bonds, stocks, commodities, mortgages or other securities of any kind, type and/or nature: the sum of fifty-five dollars ($55.) per year.

           (27)     Real estate brokers, salesman and appraisers: every person engaged in the appraisal or sale of real estate in any manner whatsoever, whether a licensed broker under the Delaware Code, or an employee or sales representative of a licensed broker, shall be liable for a license at a fee of thirty dollars ($30.) per year, and in no event shall any license be issued to any corporation engaged in the real estate business.

           (28)     Brokers, dealers and/or agents engaged in the sale of theater tickets and tickets for sporting events, such as baseball games, football games, boxing matches and the like sporting events: the sum of fifty-five dollars ($55.) per year for each person so engaged, and in no event shall any license be issued to any corporation under this section.

           (29)     Coin-operated machines.

                (a)  Coin-operated amusement, gaming and music machines: operator's license covers owning and placing for operation and distributing to location operators (unlimited number of machines), the sum of fifty-five dollars ($55.) per year.

                (b)  Coin-operated merchandise and service machines (automatic retailers), not including coin-operated laundry machines which shall be licensed as laundries: Operator's license covers owning and placing for operation and distributing to location operators, the sum of fifty-five dollars ($55.) per year.

                (c)     Exemptions: provided that no license hereunder shall be required for the maintenance or operation of postage stamp machines; or machines dispensing sanitary or hygienic articles, or drinking cups, towels or medicines, which machines are entirely owned and supplied by the owner or operator of the premises where installed and maintained solely for the convenience of employees, visitors or customers, and not for profit to him or to any other person; and provided further that any of the taxes as provided in this subsection shall not be applicable to or paid by any person, firm or corporation licensed under any other section of this chapter and who uses vending or coin machines in the sale and distribution of products manufactured, produced or otherwise distributed by such licensee or licensees.

                (d)     Permits: each coin-operated vending, amusement, gaming and machine located on the premises of a business licensed in the Town of Elsmere shall be subject to a permit fee of three dollars ($3.) per year. Compliance therein shall be designated by the presence of a sticker comprised of the seal of the Town of Elsmere and year of permit.

                (e)     Exemptions: provided that no permit shall be required for postage stamp machines; or machines dispensing sanitary or hygienic articles, or drinking cups, towels or medicines, which machines are entirely owned and supplied by the owner or operator of the premises where installed and maintained solely for the convenience of employees, visitors or customers, and not for profit to him or to any other person; or machines whose proceeds are for the benefit of nonprofit organizations.

                (f)     Collection and enforcement: following the effective date of this chapter, the Code Enforcement Officer is instructed to notify each licensed business in the Town of Elsmere of the provisions of this chapter. Upon due notice, the Code Enforcement Officer is further instructed to set a reasonable date for compliance which shall not be more than sixty (60) days. Beginning on January 1, 1982, permit fees for coin-operated machines governed by this chapter will be due at the same time as business license fees. Stickers will be issued simultaneously with licenses. All moneys derived from enforcement of this chapter are to be turned over to the Town Manager.

           (30)     Cold storage and refrigeration of food and food products, including renting of cold storage space for preservation of food and food products to the public: the sum of fifty-five dollars ($55.) per year.

           (31)     Manufacturers, producers and/or fabricators of any and all goods, wares, commodities, merchandise and personal property of any nature, kind or description whatsoever, it being the intent and purport of this chapter that the license fee provided in this subsection shall be due from and payable if there is any act or activities carried on by such licensee within the corporate limits of the Town of Elsmere by or on the part of or for the benefit of any producer, manufacturer and/or fabricator in furtherance of the business of any person so engaged, including the maintenance of executive, administrative or sales offices: the sum of fifty-five dollars ($55.) per year, provided that but one (1) license shall be required of any manufacturer, producer and/or fabricator for all executive, administrative or sales offices, and provided further that no license shall be required of any manufacturer, producer and/or fabricator for the sale of the products of such licensee. Operators of dairies and bakeries shall be regarded as manufacturers or producers and taxed as such under the provisions of this subsection.

           (32)     Building and loan associations: the sum of thirty dollars ($30.) per year for each place of business located within the corporate limits of the Town of Elsmere.

           (33)     Banks, trust companies, investment companies and finance companies: the sum of fifty-five dollars ($55.) per year for each place of business located within the corporate limits of the Town of Elsmere.

           (34)     Furniture movers, package delivery services and other moving or delivery service: the sum of thirty dollars ($30.) per year, provided that, for each truck for delivery conveyance in excess of two (2) utilized by licensees as provided by this classification, said licensees shall pay an additional license fee of five dollars ($5.) per year.

           (35)     Sign and billboard designers, erectors, maintenance and repair services:

                (a)     Outside billboard advertising business consisting of the erection, construction, maintenance or leasing of outside billboards, bulletin boards and poster boards, the sum of fifty-five dollars ($55.) per year; or

                (b)     Commercial sign business other than outside billboard advertising, the sum of thirty dollars ($30.) per year.

           (36)     Contractors and subcontractors: the sum of fifty-five dollars ($55.) per year for each contractor and the sum of thirty dollars ($30.) per year for each subcontractor, provided that a separate license fee is required for contractors and for each field of subcontractors.

                (a)  As used herein, the term "contractor" is any person or firm who undertakes, or offers to undertake, or purports to have the capacity to undertake or submits a bid or does himself or by or through others, for a consideration to construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building or other structure, including swimming pools and landscape work, to excavate, to commence any project, development or improvement or do any part thereof, including the erection of scaffolding, or any other structures or works in connection therewith or the incorporation of labor or material therein or thereon and including the furnishing of prefabricated structural components.

                (b)  As used herein, the term "subcontractor" is any person or firm whose operations as such are the performance of such construction work for a consideration, requiring special skills and involves the use of specialized building trades and crafts and usually constituting less than the erection, construction or fabrication of a complete structure. "Subcontractor" shall embrace those engaged in the following crafts: awning, shutter, canopy, lightweight metal frame shelter and tent installation; bricklaying; boiler installation; cabinet and millwork; cement, concrete and stone masonry; demolition; elevators; fence erectors; flooring; electricians and electrical contractors: glazing, gunite and sandblasting; plumbing and heating; insulating; manufacturers and suppliers of prefabricators of structural components; painting; plastering refrigeration; riggers, ventilating and air conditioning; roofing; waterproofing; sheet metal specialists; steel reinforcing and iron; structural steel erection; termite treating; tile and marble and terrazzo and all other like building specialists.

           (37)     Towel and linen supply service: the sum of thirty dollars ($30.) per year for each store or place of business or vehicle from which such service is rendered, operated within the corporate limits of the Town of Elsmere.

           (38)     Solicitors and agents for subscriptions to magazines, newspapers and periodicals: the sum of thirty dollars ($30.) per year; provided, however, that only individuals shall be licensed under this section, and in no event shall any license be issued to any corporation hereunder.

           (39)     Tool makers, tool salesman, tool service, repair and maintenance: the sum of fifty-five dollars ($55.) per year.

           (40)     Theatrical agencies and booking agents or agencies for orchestras or entertainment of any kind: the sum of thirty dollars ($30.) per year.

           (41)     Nursing homes, operated for profit and not owned and maintained by any charitable, religious or other nonprofit organization: the sum of fifty-five dollars ($55.) per year.

           (42)     Vehicle renting business (drive-it-yourself cars, trucks and other vehicles), including renting of trucks, tractors, automotive vehicles, water-going vehicles, airplanes and any other vehicle: the sum of fifty-five dollars ($55.) per year.

           (43)     Persons, firms or corporations engaged in the renting or leasing of contractor's equipment, with or without drivers, and of contractor's machinery and equipment, with or without operators: the sum of fifty-five dollars ($55.) per year.

           (44)     Restaurants, cafes, soda fountains and hotel dining rooms and other places where food is prepared and sold for consumption on the premises: the sum of thirty dollars ($30.) per year.

           (45)     Junk dealers, salvage dealers, and pawn shops: the sum of fifty-five dollars ($55.) per year.

           (46)     Storage warehouses: the sum of fifty-five dollars ($55.) per year.

           (47)     Gas, electric light and power companies: the sum of one hundred ten dollars ($110.) per year (does not cover sales of appliances or equipment for which a separate license shall be required).

           (48)     Telephone companies: the sum of one hundred ten dollars ($110.) per year.

           (49)     Telegraph companies: the sum of one hundred ten dollars ($110.) per year.

     B.     Provided that, if any person, firm or corporation shall have gross receipts of five thousand dollars ($5,000.) or less for the calendar year preceding the license year, such person, firm or corporation shall pay a license fee of fifteen dollars ($15.) in lieu of the applicable license fee established by this section under the preceding categories and classifications in Subsection A(1) through (49).

~ 131-5. Effective date; duty of administration and enforcement.

  Any or all of the businesses which are herein enumerated and carrying on as such on and after April 1, 1966, shall pay the license fee herein prescribed. The above license fees are to be paid at the office of the Town Manager or such other office as the Council may hereafter designate. The duty of administration and enforcement of this chapter and the collection of license fees as are required by the provisions of this chapter shall be the duty of the Town Manager or such other person or persons as the Council may hereafter designate. This chapter shall be enforced and the license fee collected in the same manner as all taxes are collected. The license fees imposed by this chapter shall be in addition to all other taxes imposed by any other provision of any and all other ordinances, resolutions or regulations in force within the Town of Elsmere.

~ 131-6. Unlawful businesses.

  No license issued under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business.

~ 131-7. License requirements.

  No owner, person, firm or company shall engage in any business, profession, pursuit or calling or perform any act in connection therewith or preparatory thereto until a license is first obtained in accordance with the provisions of this chapter. No license shall be issued hereunder when under the provisions of any other law or ordinance a permit is required to be obtained or to be applied for as a prerequisite to entering into or performing any such business, profession, pursuit or calling, until such license is first so applied for and obtained. Any license issued in violation of this section shall be wholly void and ineffective. No person, firm or corporation selling goods, services, wares or merchandise of any kind or character to the Town of Elsmere, including the performance of any contract awarded by any board, department or agency of the Town of Elsmere shall be paid by the Treasurer on any such purchase or the consideration due for the performance of any contract unless licensed as required by the terms of this chapter or unless such goods, wares, services or merchandise are essential to the town and cannot be obtained or purchased within the Town of Elsmere, and no officer of the town shall approve any invoice or direct the payment of any money due under any contract unless it shall appear on the invoice or on the order for payment that a license has been issued as required and all license fees have been paid, except in cases wherein the goods, wares, services or merchandise are essential to the town and cannot be obtained or purchased within the Town of Elsmere.

~ 131-8. Applications for and contents of licenses.

  Any owner, person, firm or company desiring to engage in any business, profession, pursuit or calling operated, carried on or engaged in within the corporate limits of the Town of Elsmere shall apply to the Town Manager or such other person as the Council may hereafter designate for a license on a form to be furnished by the Town Manager or such other person as the Council may hereafter designate. The application shall be prepared by the applicant in writing and shall state all required information under oath. The license shall be prepared and issued by the Town Manager or such other person as the Council may hereafter designate and the license fee shall be based upon the information set forth In the application. The application shall set forth each and every classification of tax liability of the applicant, based upon the nature of the various business activities in which the applicant is engaged. Each license so issued shall state upon the face thereof the following: the person to whom the license is issued; the kind of business or businesses, profession, pursuit or calling licensed thereby; the location of such business or businesses, profession, pursuit or calling; and the date of expiration of such license. The following language shall be set forth on the back of each license issued hereunder, viz.:

     "This license constitutes a receipt for the payment of a license fee imposed by authority of the Town of Elsmere for the privilege of engaging in a business, profession, pursuit or calling operated, carried on or engaged in within the corporate limits of the Town of Elsmere, and shall have no other legal effect. Said receipt does not authorize the licensee or any agent or employee thereof to conduct the business, profession, pursuit or calling or to perform any act incident thereto, or to conduct or perform any other business, profession, pursuit or calling within the corporate limits of the Town of Elsmere, unless licensed hereunder and without strictly complying with all provisions of the ordinance of said town and of the statutes of the State of Delaware, including but not limited to those ordinances and statutes requiring a permit from any board, commission, department or officer. THIS RECEIPT DOES NOT CONSTITUTE A PERMIT TO CARRY ON ANY BUSINESS, PROFESSION, PURSUIT OR CALLING FOR WHICH THE STATUTES OF THE STATE OF DELAWARE REQUIRE A PERMIT."

     "Any receipt upon the payment by check of any license fee shall be wholly void and ineffective for all purposes unless the amount due Is actually receives."

~ 131-9. Suit for recovery of unpaid sums.

  Any sum required to be paid as a license fee hereunder shall be deemed and constitute a debt due and owing to the Town of Elsmere and recoverable as such in any Court of competent jurisdiction by court proceedings in the same manner as any other debt. Any person who engages in any business, profession, pursuit or calling without first obtaining a license so to do shall, in addition to the penalties hereinafter provided, be liable in an action by and in the name of the Town of Elsmere for the recovery of any unpaid license fees due hereunder.

~ 131-10. Posting and keeping of licenses.

  Except as otherwise specifically provided hereunder, all licenses must be kept and posted as herein provided:

     A.   Every licensee operating at and from a fixed place of business shall keep the license issued posted in a conspicuous place upon the premises where such business is conducted and where the license may be observed by the enforcement officers.

     B.   Every licensee operating from a vehicle or vehicles shall keep the license posted in a conspicuous place upon the vehicle where the license may be observed by the enforcement officers. Every vehicle utilized by a licensee shall have a duplicate license issued by the Town Manager or such other person as the Council may hereafter designate upon the payment of five dollars ($5.) therefor. [Amended 2-24-1986 by Ord. No. 203]

     C.   Every licensee engaged in business but not operating from a fixed place of business or from a vehicle shall keep the license issued upon the person engaging in such business, and the same shall be exhibited upon request of any law enforcement officer.

     D.     Licenses issued pursuant to this chapter are assignable and transferable in connection with a bona fide sale or transfer of the licensed business, provided that a written report of such transfer is submitted to the Town Manager or such other person as the Council may hereafter designate within sixty (60) days of the effective date of such transfer. In cases other than such a bona fide sale or transfer of the licensed business, it shall be a misdemeanor for any person to whom any license has been issued, pursuant to this chapter, to assign, sell, transfer or give away said license to another or permit its use by another, and upon conviction any person violating the provisions of this section shall be punished with a fine of not less than twenty-five dollars ($25.) nor more than one hundred dollars ($100.) or by imprisonment not to exceed thirty (30) days.

~ 131-11. Affidavit to be filed in connection with application.

  All license fees shall be paid in advance in lawful money of the United States, except as otherwise provided. In any and all cases such fees shall be ascertained and computed upon the records of the licensee as set forth in the application, which information shall be stated in an affidavit to be filed with the application for the license. The Town Manager or such other person as the Council may hereafter designate is hereby authorized to require any applicant to submit for examination any book, record, or tax form or receipt filed with the Internal Revenue Service or with the Tax Commissioner of the State of Delaware, which shows the nature of the applicant's business in order to determine the veracity and truth of any affidavit submitted with any application for a license.

~ 131-12. Branch establishments. [Amended 2-24-1986 by Ord. No. 203]

  When any licensee conducts a business at branch establishments or locations, each such branch establishment or location shall comply with the provisions of ~ 131-10 hereof. A duplicate license shall be issued by the Town Manager or such other person as the Council may hereafter designate upon payment of a sum in the amount of the original license fee established under the preceding categories and ~ 131-4A(1) through (49) for each branch establishment when it is shown to his or her satisfaction that a licensee conducts a business at branch establishments or locations.

~ 131-13. Duplicate and amended licenses. [Amended 2-24-1986 by Ord. No. 203]

  Duplicate licenses may be issued by the Town Manager or such other person as the Council may hereafter designate to replace any license previously issued which has been lost or destroyed, upon the applicant therefor filing an affidavit attesting to such fact, and at the time of filing such affidavit pay to the Town Manager or such other person as the Council may hereafter designate a fee of five dollars ($5.) therefor. No license issued pursuant to this chapter shall be transferable; provided, however, that where a license is issued authorizing an owner, person, firm or company to conduct a business at a particular place, such licensee may upon application therefor and paying a fee of five dollars ($5.) have the license previously issued amended so as to authorize the conduct of such business from such other place or location.

~ 131-14. Enforcement.

  It shall be the duty of the Town Manager or such other person as the Council may hereafter designate and he is hereby directed to enforce each, all and every provision of this chapter. The Public Safety Department shall render such assistance in the enforcement of this chapter as from time to time may be required by the Town Manager or such other person as the Council may hereafter designate. The Town Manager or such other person as the Council may hereafter designate in the exercise of the duties imposed upon him and acting through his deputies shall examine all places of business in the town not less than once in each year to ascertain whether or not the provisions of this chapter have been complied with. The Town Manager or such other person as the Council may hereafter designate and his deputies shall have the power to examine all necessary books, records, tax forms or receipts of any person, owner, firm or company operating, carrying on or engaging in any business, profession, pursuit or calling within the corporate limits of the Town of Elsmere for the purpose of ascertaining and determining if there has been compliance by licensees with the provisions of this chapter, and for the further purpose of ascertaining the amount of license fees required to be paid hereunder. The Town Manager or such other person as the Council may designate and all of his deputies shall have the power and authority to enter, free of charge, at any time any place of business required to be licensed by the provisions of this chapter, and to demand an exhibition of such license. Any person having any such license theretofore issued in his possession or under his control, who fails to exhibit the same on demand, shall be guilty of a misdemeanor, and upon conviction any person violating the provisions of this section shall be punished with a fine of not less than twenty-five dollars ($25.) nor more than one hundred dollars ($100.) or by imprisonment not to exceed thirty (30) days.

~ 131-15. Issuance to debtor licensees.

  No license for any ensuing, current or unexpired license period shall be issued to any owner, person, firm or company who, at the time of making application for any license, is indebted to the Town of Elsmere for any unpaid license fees required to be paid under the provisions of any ordinance of the Town of Elsmere; provided, however, that the Town Manager or such other person as the Council may hereafter designate may, upon showing acceptable to him, enter into an agreement with any person indebted to the Town of Elsmere for the nonpayment of license fees due under any ordinance for any past license period, provided that such person agrees with the Town Manager or such other person as the Council may hereafter designate to pay delinquent license fees in equal installments extending over a period not to exceed one (1) year. In such agreement such delinquent licensee shall acknowledge his debt for such delinquent license fees and agree in case default be made in the payment of any installment that the whole amount shall become immediately due and payable and that in case suit be brought to enforce the collection of delinquent license fees that the debtor will pay all costs of suit. In case such agreement is executed, a license may be issued for any current or ensuing license period to such delinquent licensee upon such person paying the fee prescribed for the current or ensuing license period, together with penalties, if any.

~ 131-16. Period of licenses and date when due and payable.

  Licenses required hereunder shall be for the period of April 1 of one year to March 31 of the next ensuing year. All licenses shall be due and payable from the first date on which the same shall be applicable and effective; provided, however, that no license shall become delinquent, except as provided and set forth in ~ 131-20 hereof.

~ 131-17. Acceptance of lesser amounts.

  No person charged with the enforcement of any of the provisions of this chapter shall knowingly accept or receive any sum for any license required hereunder which is less than the amount actually required to be paid under the provisions of this chapter.

~ 131-18. Remedies, cumulative.

  The conviction and punishment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license fee due and unpaid at the time of such conviction, nor shall the payment of any license fee prevent a criminal prosecution for the violation of any of the provisions of this chapter. The use of any of the remedies prescribed hereunder shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

~ 131-19. Written statements required.

     A.   Every applicant for a license must file with the Town Manager or such person as the Council may hereafter designate a written statement made by the applicants or by an agent or other authorized person having knowledge of the facts, showing all information upon which the license fee is to be computed as the same appears from the records of the business during the preceding calendar year and such other and further information as may be required to be furnished by the Town Manager or such other person as the Council may hereafter designate in order that the amount of the license fee due hereunder may be computed. The written statement shall be made upon forms furnished by the Town Manager or such other person as the Council may hereafter designate, and the written statement shall include a certificate in haec verba:

           "I declare under penalty of making a false certificate that this return is made by me, that I am authorized to make such return and that to the best of my knowledge it is a true, correct and complete return, made in good faith for the years stated pursuant to the provisions of the License Ordinance of the Town of Elsmere."

     B.   No statement filed hereunder by an applicant shall be conclusive as to the Town of Elsmere as to the matters set forth therein, nor shall the filing of such statement preclude the town from collecting, by appropriate action, such sum as may be found to be truly due and payable hereunder. The statement and each of the items therein contained shall be subject to audit and verification by the Town Manager or such other person as the Council may hereafter designate or by one (1) of his deputies, all of whom are hereby authorized to examine, audit all necessary books, records, tax forms or receipts of any licensee or applicant for license as may be necessary, in his judgment, to ascertain the correct amount of the license fee due. All licensees, applicants for licenses, and owners, persons and companies operating, carrying on or engaging in any business, profession, pursuit or calling within the corporate limits of the Town of Elsmere are hereby required to permit such examination for the purposes aforesaid. The information or date obtained from such examination or audit or from any statement required hereunder shall be used for the purpose of enforcing the provisions of this chapt