§ 110.01  DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   BUSINESS.  Any trade, occupation, profession, business, franchise, or calling of any kind, subject by the provisions of this ordinance to a license tax.
   ENGAGED (OR ENGAGING) IN BUSINESS WITHIN THIS TOWN.  A person is engaged in business within the town when he engages in business activity of any type, either as owner or operator of such business:
      (1)   By maintaining a business location within the town;
      (2)   By soliciting business within the town; or
      (3)   By picking up or delivering merchan- dise or performing services within the town.
   PERSON.  Includes any individual, trustee, executor, other fiduciary, corporation, association, partnership, company, firm, or other legal entity or agent thereof.
   SEASONAL IN NATURE.  When a business is taxed by this chapter on an annual basis, but is operated within the town for less than six months of the year.
('75 Code, § 10.1) (Ord. 77-09, passed 6-13-77)