Who needs a business tax receipt (occupational license)?

Any person, firm, association, or corporation maintaining a business location or branch office within the Town for the privilege of engaging in or managing a business, profession, or occupation, within the Town. The Town's zoning use regulations specify what businesses are permitted to operate in the Town. Any person who utilizes a residential unit to conduct a home business, profession, or occupation. A license is required for each separate classification at the same business location.

It is also now required that any person conducting a vacation rental business obtained a Business Tax Receipt from the Town Clerk's office. View the regulations (PDF).

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1. Who needs a business tax receipt (occupational license)?
2. What do I need in order to obtain a business tax receipt (occupational license)?