For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Includes each trade, occupation, profession, business and franchise taxed under this chapter.
PERSON. Includes any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm or other legal entity.
RETAIL MERCHANT. A person engaged in the business of making sales of tangible personal property to the end user.
RETAIL SALE or SALE AT RETAIL. The sale, lease or rental for any purpose other than for resale, sublease or subrent.
SANCTIONED. Effectively approved by the town for the purpose of adding benefit to the town.
SEASONAL BUSINESS. A business is SEASONAL in nature when it is conducted for profit six months out of the year or less.
TAX COLLECTOR. The person designated by the town as responsible for the issuance of privilege licenses.
(Ord. O-2012-51, eff. 4-12-2012)