Any person that engages in or carries on a business within the town limits of the Town of Dillon must first obtain a business license with the Town Clerk’s office.
All business licenses expire on December 31 of each year. Every person engaged in business in the town, unless exempt, shall renew their business license on or before January 1 of each year to avoid a fine and/or filing of a lien. The calendar year fee is $60.
No refund shall be made to any person who discontinues business during the taxable year.
No payment shall be transferable.
Posting License Requirement:
Every license granted shall be posted in a conspicuous place at the business location for the full term of the license. Licenses shall be removed upon expiration. It shall be the duty of each licensee to produce the license for examination when requested to do so by any town police officer or by an person representing the town.
- The tax herein provided shall not apply to the operation of any business exempt by federal or state law.
- The tax herein provided is incurred upon businesses in the performance of local functions and is not a tax upon those functions relating to interstate commerce.
- The tax herein provided shall not apply to accommodation units used solely for long-term rentals only.
- The tax herein provided shall not apply to the operation of a business dealing in wholesale trade only.
- Every person doing business in more than one (1) store, stand or other place of business, or engaging in more than one (1) class of business, shall be deemed to belong to the class which commands the highest tax.
- In the event of dispute as to business volume, the burden of proof shall be upon the taxpayer to prove his or her exemption.
- An employee is declared to be exempt from the tax imposed by this Article.
Short-Term Business Requirements:
Owners of accommodation units that are rented on a short-term basis, for a period of less than thirty (30) consecutive days, are required to purchase a business license and submit sales tax.
Home Occupation Information & Development Application:
Home occupations shall be allowed as an accessory use, provided that all of the following conditions are met:
- Such use shall be conducted entirely within a dwelling and carried on by the inhabitants living there.
- Such use shall be clearly incidental and secondary to the use of the dwelling for dwelling purposes and shall not change the character thereof.
- The total area used for such purposes shall not exceed forty percent (40%) of the floor area of the user's dwelling unit.
- There shall be no exterior advertising other than a nameplate placed on the house that does not exceed one and one-half (1.5) square feet in size, and is not lit in any manner.
- There shall be only incidental sale of stocks, supplies or products conducted on the premises.
- There shall be no exterior storage on the premises of materials or equipment used in the home occupation.
- There shall be no offensive noise, vibration, dust, smoke, odors, heat or glare noticeable at or beyond the property line.
- No traffic shall be generated by such home occupation in greater volume than would normally be expected in a residential neighborhood.
- A home occupation may include, but is not limited to, the following, provided that all requirements contained herein are met: art studio, dressmaking or other millinery work, professional office, office for insurance or real estate sales, and teaching.
- Ordinarily a home occupation shall not be interpreted to include the following: clinic, hospital, nursing home, restaurant or retail shop.
If your home occupation meets all of the requirements, a business license application and a development application must be submitted to the Town Clerk’s office, along with a fee of $80.
Chapter 4-3 of the Municipal Code – Business Occupational Tax and LicensesBusiness