(A) Each person who conducts a business as described in § 110.18 of this chapter within this town is subject to this chapter. A person “conducts business” when he or she engages in one act of any business taxed under this chapter.
(B) He or she conducts a business “within the town” if he or she maintains a business location in the town; or if, either personally or through agents, he or she:
(1) Solicits business within the town limits; or
(2) Picks up or delivers goods or delivers services within the town limits.
(Prior Code, § 110.16)