217. Notwithstanding the provisions of article 215, the council may impose and levy an annual licence or permit not exceeding an amount of $300, unless the Minister fixes from time to time a greater amount, on merchants doing business in the territory of the municipality who do not reside therein or who are residents therein for less than three months and whose names are not entered on the collection roll, but who are temporarily occupying the premises, without, however, being obliged to impose a tax or permit on those resident therein for more than three months.
1978, c. 87, s. 217; 1996, c. 2, s. 1074.