§ 110.01  DEFINITIONS.
   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 this chapter to a license tax.
   ENGAGED OR ENGAGING IN BUSINESS WITHIN THIS 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 maintaining a business location within the town; by soliciting business within the town; or by picking up or delivering merchandise or performing services within the town.
   SEASONAL IN NATURE.  A business is SEASONAL IN NATURE when it is taxed by this chapter on an annual basis, but is operated within the town for less than six months of the year.
(1988 Code, § 110.01)  (Ord. passed  -  -)