A. There are imposed upon the businesses, trades, callings and occupations specified in this chapter, license taxes in the amounts prescribed in this chapter. It is unlawful for any person to transact and carry on any business, trade, calling or occupation as prescribed in this chapter without first having procured a license from the town to do so and without complying with any and all applicable provisions of this chapter.

B. Persons not required to obtain a license prior to doing business within the town because of conflict with applicable statutes of the United States or of the state of California shall, nevertheless, be liable for payment of the tax imposed by this chapter, provided that the payment of such tax is not prohibited by Section 5.12.030 of this chapter. (Ord. 409 § 5, 1985)