For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AUCTION. A sale in which items are sold 1 by 1, each going to the last and highest of a series of competing bidders.
AUCTION HOUSE. A structure in which a regularly scheduled auction is held.
BUSINESS ACTIVITY. Any activity or act, personal or corporate, engaged in or caused to be engaged in with the object of gain, benefit or advantage, either directly or indirectly, but not casual activities or sales.
CALLING. One’s occupation, profession or trade.
CASUAL SALES. One made by a person not engaged in an activity taxable under the state sales tax statutes, provided that the seller does not make a practice of making sales of such volume or frequency as to indicate that the seller is a dealer.
CONTRACTING. Engaging in business as a contractor.
DELIVERY. Constitutes making deliveries either on a wholesale or retail basis.
FRATERNAL ORDER. A society of members banded together for mutual benefit or for work toward a common goal for the benefit of others.
HOME OCCUPATION. A vocation, trade or profession which is conducted entirely within the home by a member or members of the family. It should not alter the residential character of the surrounding neighborhood nor should it infringe on the rights of nearby residents to enjoy their property.
HOTEL. Any public or private hotel, inn, hostelry, tourist home or house, motel, rooming house, apartment house, trailer or lodging place, wherein the owner and operator thereof, for compensation, furnishes lodging to any transient, except foster homes, rest homes, sheltered care homes, nursing homes or hospitals.
LODGING and LODGING SPACE. The use or possession, or the right to the use or possession, of any room or apartment in a hotel, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room, including storage or parking space for the property of a transient.
MOBILE MERCHANT. A business conducted from a structure that is not permanently affixed to the ground, but is capable of being moved from 1 location to another. A MERCHANT must be committed to do business in the town for at least 1 year, evidenced by presenting a copy of a lease(s) from a landowner(s).
NOTICE. A written instrument served by the town as follows, with time commencing from the date of mailing, serving, filing or recording:
(1) By registered or certified mail to the last known residential or business address of the person to whom it is required to be given;
(2) By personal service upon the person or the person’s lawful representative;
(3) By filing or recording with a clerk of the Superior Court or a county recorder;
(4) By publication in a newspaper of general circulation in the community; or
(5) By serving upon a statutory agent of the person.
PERSON. An individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver, syndicate, broker, the federal government, this state or any political subdivision or agency of this state. A subsidiary corporation shall be considered a separate person from its parent corporation for purposes of licensing.
PROFESSION. An occupation which requires advanced learning acquired by a prolonged course of specialized intellectual instruction or which involves original or creative work depending primarily on invention, imagination or talent, including, but not limited to, accountants, architects, artists, attorneys, dentists, doctors, medical technicians, nurses, engineers, surveyors, teachers and veterinarians.
REAL PROPERTY RENTAL BUSINESS. A person who has more than 2 apartment units, houses, trailer spaces or other residential or lodging spaces available for rent or lease is deemed to be in the real property rental business and must comply with all business license requirements. A person who has 1 or more units of commercial rental property or 1 or more units of commercial rental property plus 1 or more residential or lodging spaces for rent or lease or available for rent or lease is deemed to be in the real property rental business and must comply with all business license requirements.
RETAILER. A person engaged in the business of making sales at retail.
(2001 Code, § 8-1-2)