As used in this title:
BUSINESS: Means and includes all activities engaged in within the Town carried on for the purpose of gain or economic profit, except:
A. The acts of employees rendering service to employers shall not be included in the term "business" unless otherwise specifically provided; and
B. Activities engaged in within the Town carried on for the purpose of gain or economic profit that are operated only occasionally and by an individual who is under eighteen (18) years of age shall not be included in the term "business".
EACH SEPARATE PLACE OF BUSINESS: Each separate establishment or place of operation, whether or not operating under the same name, within the Town, including a lodging facility, home, condominium unit, time period unit or other place of lodging if the same is held out by advertisements, listings or otherwise as the establishment or place of operation of a person engaging in the business of selling tangible, personal property at either retail or wholesale, or both, in the Town.
EMPLOYEE: The operator, owner or manager of a place of business and any persons employed by such person in the operation of said place of business in any capacity.
ENGAGING IN BUSINESS: Includes, but is not limited to, the sale of tangible personal property at retail or wholesale, the manufacturing of goods or property and the rendering of personal services for others for a consideration by persons engaged in any profession, trade, craft, business, occupation or other calling, except the rendering of personal services by an employee to his employer under any contract of personal employment.
PLACE OF BUSINESS: Each separate location maintained or operated by the licensee within the Town from which a business activity is conducted or transacted.
WHOLESALE: A sale of tangible personal property by wholesalers to retail merchants, jobbers, dealers or other wholesalers for resale, and does not include a sale by wholesalers or retailers to users or consumers not for resale, except as otherwise specified.
WHOLESALER: A person doing a regularly organized wholesale or jobbing business and selling to retail merchants, jobbers, dealers or other wholesalers, for the purpose of resale. (Ord. 2017-O-3, 11-9-2017)