§ 117.01 DEFINITIONS.
   Whenever in this chapter the words set out in this section are used, they shall, unless the context requires otherwise, be deemed to have the following meaning.
   AGENT. The person having the agency for a manufacturer, producer or distributor.
   BUSINESS. Any business, trade, occupation, profession, avocation or calling of any kind, subject, by the provision of this chapter, to a license tax.
   ENGAGED IN THE BUSINESS. Engaged in the business as owner or operator.
   FISCAL YEAR. The fiscal year of the town as prescribed by G.S. § 159-8(b), and/or as referenced in § 117.09.
   QUARTER. Any three consecutive months.
(Ord. passed - -)