For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having authority to represent a manufacturer, producer or distributor of goods or services.
BUSINESS. Any trade, occupation, profession or other activity engaged in by any person or entity or caused to be engaged in by any person or entity for gain, profit, benefit or advantage, direct or indirect, except that such term does not include occasional or isolated sales or transactions by a person or entity who does not hold himself out as engaged in a business and such term does not include businesses engaged in the manufacturing of goods or businesses engaged in the wholesale distribution or wholesale sale of goods.
(1) A person "conducts a business" when he or she engages in one act of any business. If a person or entity is (i) listed in the yellow pages of the telephone directory issued by a telephone system serving the city, (ii) listed on the internet or other forms of electronic media, as a business, or (iii) has
taxable business valuation property listed in Person County, that shall be prima facie evidence that the person is conducting a BUSINESS.
(2) A person or entity conducts a BUSINESS "within the city" when he or she maintains a business location within the city or when, either personally or through agents, he or she (i) solicits business within the city, or (ii) picks up or delivers goods or services within the city.
CITY MANAGER. The duly appointed City Manager of the City of Roxboro or his or her designee.
FISCAL YEAR. The period beginning with July 1 and ending on June 30 next following.
GROSS RECEIPTS OF THE BUSINESS.
(1) For a business with its principal place of business within Roxboro’s corporate limits, total receipts from all sales of goods or services; and
(2) For businesses not having a principal place of business within Roxboro’s corporate limits, total receipts from sales or services generated within Roxboro’s corporate limits. (See also Section 110.27(A)).
LICENSEE. A person who has paid the privilege license tax levied by this chapter, and has obtained a privilege license.
(Ord. passed 5-18-11)