(A) 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 chapter to a license tax.
ENGAGED or ENGAGING IN BUSINESS WITHIN THIS TOWN. A person who engages in business activity of any type, either as owner or operator of such business:
(a) By maintaining a business location within the town;
(b) By soliciting business within the town; or
(c) By picking up or delivering merchandise or performing services within the town.
SEASONAL IN NATURE. A business when it is taxed by this chapter on an annual basis, but is operated within the town for less than six months of the year.
(B) Tax levied. A license tax which is hereby levied on the privilege of engaging business within the town except as may be exempt by law. Any person so engaged in business shall be responsible for making certain that the applicable tax is paid. The amount of tax shall be established by the schedule adopted by the Board of Commissioners, which is available in the office of the Town Clerk.
('85 Code, §§ 4-1.1, 4-1.2) (Ord. 11-83, passed - - ; Am. Ord. 99-09, passed 6-14-99; Am. Ord. 08-07, passed 6-24-08)