For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having the agency for the manufacturer, producer or distributor.
BUSINESS. Any trade, occupation, profession, business, franchise or calling of any kind, subject by the provisions of this subchapter to a license tax.
ENGAGED OR ENGAGING IN BUSINESS WITHIN THE TOWN. When he or she is engaged in business activity of any type, either as owner or operator of a business, by maintaining a business within the town or by picking up or delivering merchandise or performing services within the town.
FISCAL YEAR. The period beginning with July 1 and ending with June 30 next following.
QUARTER. Any 3 consecutive months.
SEASONAL IN NATURE. A business that is taxed by this subchapter on an annual basis, but is operated within the town for less than 6 months of the year.
(1988 Code, § 12-16)