For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Each trade, occupation, profession, business and franchise taxed under this chapter.
ELECTRONIC GAMING OPERATIONS. A business enterprise, whether principal or accessory, where persons utilize electronic machines, including but not limited to computers and gaming terminals, to conduct games of odds or chance, including sweepstakes, and where cash, merchandise or other items of value are redeemed or otherwise distributed, whether or not the value of such distribution is determined by electronic games played or by predetermined odds. ELECTRONIC GAMING OPERATIONS do not include operations associated with the official North Carolina Lottery.
PERSON. Any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm or other legal entity.
SEASONAL. A business is seasonal in nature when it is conducted for profit six months out of the year or less.
(1992 Code, § 110.02) (Ord. passed 5-13-1982; Ord. passed 6-30-2010)