The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
   BUSINESS. Each trade, occupation, profession, business and franchise taxed or assessed a registration fee under this chapter. The authority to require a privilege license and tax upon an individual business is bestowed upon the town by the North Carolina General Assembly, which authority is amended from time to time. "Person" as used in this chapter means any individual, company, corporation, firm or other entity.
   BUSINESS WITHIN THE TOWN. A person maintains a business location in the town, or if, either personally or through agents, he solicits or transacts business within the town; or picks up or delivers goods, or delivers services within the town.
   CONDUCTS BUSINESS. A person, firm, corporation or other entity engages in one act of any business within the town as defined in this chapter.
(Ord. 15-25, passed 12-12-16)