For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ABC COMMISSION. The North Carolina Alcoholic Beverage Control Commission established under G.S. § 18B-200.
ABC PERMIT(S). Any written or printed authorization issued by the Commission pursuant to the provisions of this chapter, other than a purchase-transportation permit. Unless the context clearly requires otherwise, as in the provisions concerning applications for permits, ABC PERMIT or PERMIT means a presently valid permit.
ALCOHOLIC BEVERAGE. Any beverage containing at least 0.5% alcohol by volume, including malt beverages, unfortified wine, fortified wine, spirituous liquor, and mixed beverages.
BUSINESS. Each trade, occupation, profession, business, or franchise 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 engages in business activity of any type, either as owner or operator of the business, by one or more of the following:
(1) Maintaining a business location within the town;
(2) Soliciting business within the town;
(3) Performing services within the town.
FORTIFIED WINE. Any wine, of more than 16% and no more than 24% alcohol by volume, made by fermentation from grapes, fruits, berries, rice, or honey; or by the addition of pure cane, beet, or dextrose sugar; or by the addition of pure brandy from the same type of grape, fruit, berry, rice, or honey that is contained in the base wine and produced in accordance with the regulations of the United States.
MALT BEVERAGE. Beer, lager, malt liquor, ale, porter, and any other brewed or fermented beverage except unfortified or fortified wine as defined by this chapter, containing at least 0.5%, and not more than 15%, alcohol by volume. Any malt beverage containing more than 6% alcohol by volume shall bear a label clearly indicating the alcohol content of the malt beverage.
PERSON. 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.
UNFORTIFIED WINE. Any wine of 16% or less alcohol by volume, made by fermentation from grapes, fruits, berries, rice, or honey; or by the addition of pure cane, beet, or dextrose sugar; or by the addition of pure brandy from the same type of grape, fruit, berry, rice, or honey that is contained in the base wine and produced in accordance with the regulations of the United States.
(OC, § 2-4-11) (Am. Ord. 2018-12, passed 8-14-18)