Wherever in this article the following words are used, such words shall, unless the context requires otherwise, be deemed to have the following meanings:
(1) Person. Includes any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm, or other legal entity.
(2) Business. Includes each trade, occupation, profession, business, and franchise taxed under this article.
(3) Seasonal business. A business that is conducted for profit six months out of the year or less.
(4) Wholesale. The sale of goods, usually in quantities, by a supplier to a business which will in turn retail the goods.
(5) Retail. The direct sale of goods or services, usually in small quantities, to an individual consumer.
(6) Schedule B. Refers to Schedule B of the North Carolina Revenue Act (G.S. 105-33 to G.S. 105-113).
(Ord. of 6/25/02)
State Law Reference: Privilege license taxes, G.S. 160A-211. See also Schedule “B” of the Revenue Act or 1939, as amended (G.S. 105, Article 2) which specifies whether a city or town may levy a license tax of businesses taxed under this Schedule.