(A) Each person who conducts a business 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.
(B) 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:
(1) Solicits business within the town limits; or
(2) Picks up or delivers goods or services within the town limits.
(2003 Code, § 15-104)