For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having the agency for the manufacturer, producer or distributor.
BEACH. An area adjacent to the ocean extending landward from the mean low water line to a point where either the growth of vegetation occurs or a distinct change in slope or elevation alters the configuration of the landform, whichever is farther landward, or riparian owners have specifically and legally restricted access above the mean high water line. This definition is intended to describe those shorefront areas customarily freely used by the public.
BUSINESS. Any business, trade, occupation, profession, avocation or calling of any kind, subject by the provisions of this article to a license tax.
ENGAGED or ENGAGING IN BUSINESS WITHIN THIS TOWN. A person is ENGAGED IN BUSINESS WITHIN THE TOWN when he or she engages in business activity of any type, either as owner or operator of such business, by maintaining a business location within the town; by soliciting business within the town; or by picking up or delivering merchandise or performing services within the town.
FISCAL YEAR. The period beginning with the first day of July and ending with the thirtieth day of June next following.
QUARTER. Any three consecutive months beginning on January 1, April 1, July 1 or October 1.
(Ord. passed 3-15-1990; Ord. 2010-2, passed 3-4-2010)