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C-19 - Cities and Towns Act
Section 490
Disposition versions
490. (Repealed).
490. In addition to the taxes provided for in section 489, the council may establish, impose and levy certain annual dues or taxes on all trades, manufactures, financial or commercial establishments, occupations, arts, professions, callings or means of earning a profit or a livelihood, carried on or followed by one or more persons, firms or corporations in the municipality, provided that such duties or taxes do not exceed in any case the sum of three hundred dollars per annum. Such dues or taxes may be different for persons who have not resided in the municipality for twelve months from those for persons who reside therein, provided that such dues and taxes imposed on non-residents and on those who have resided in the municipality for less than twelve months, shall not exceed the others by more than fifty per cent.
The tax imposed in virtue of the preceding paragraph shall be payable for every business establishment, and for every kind of business or occupation, when carried on by the same person, firm or company in two or more distinct and separate buildings or places of business.
