For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Includes any trade, occupation, profession or other activity engaged in by any person or caused to be engaged in by him or her with the object of gain, profit, benefit or advantage, either direct or indirect, except that the term BUSINESS does not include occasional and isolate sales or transactions by a person who does not hold himself or herself out as engaged in business.
CONDUCTS A BUSINESS. A person engaging in 1 act of any business. If a person is listed in the yellow pages of the telephone directory issued by the telephone system serving the town, that shall be prima facie evidence that the person is CONDUCTING A BUSINESS.
CONDUCTS A BUSINESS WITHIN THE TOWN. When a person maintains a business location within the town or when, either personally or through agents, he or she:
(1) Solicits business within the town; or
(2) Picks up or delivers goods or services within the town.
(1981 Code, § 8-1)