Each person who conducts a business within this town is subject to this chapter. A person conducts business when he, she, or they engages in one act of business taxed under this chapter. He, she, or they conducts the business within the town if he, she, or they maintains a business location within the city; or if, either he, she, or they personally or through agents, solicits business within the city limits or picks up or delivers goods or services within the city limits.
(Prior Code, § 16-22)