Every person conducting any wholesale, retail, or jobbing business or otherwise engaged
in the selling of services, goods, wares, or merchandise or other things of value,
and not otherwise specifically licensed by this chapter or by any other law of the
Town, and every person conducting, managing, or carrying on any business which is
specifically not licensed by this chapter or any other law of the Town, which such
business is carried on at a fixed place of business within the Town, shall pay an
annual license tax of $120.00 for each such business.