Each person who conducts a business as stated in the schedule of license taxes within this town is subject to this chapter. A person conducts business when he or she engages in one act of business taxed under this chapter. He or she conducts the business within the town if he or she maintains a business location within the town; or if, either personally or through agents, he or she solicits business within the town limits or picks up or delivers goods or services within the town limits.
(Ord. passed 7-10-1990; Ord. passed 3-10-1992)