For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Any trade, occupation, profession, business, franchise or calling of any kind, subject by the provisions of the general statutes of the state to a license tax, and not excepted by those applicable general statues.
ENGAGED OR ENGAGING IN BUSINESS WITHIN THE 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 the business by:
(1) Maintaining a business location within the town;
(2) Soliciting business within the town; or
(3) Performing services within the town.
PERSON. Includes any individual, trustee, executor, other fiduciary, corporation, association, partnership, company, firm or other legal entity or agent thereof.
SEASONAL IN NATURE. A business is SEASONAL IN NATURE when it is taxed under this chapter on an annual basis, but is operated within the town for less than six months of the year.
(1987 Code, § 2-4-11)