Each person who conducts a business within the Town of Wilkesboro is subject to this chapter. A person “conducts business” when he or she engages in one act of business taxed under this chapter. He or she conducts the business “within the city” if he or she maintains a business location within the city; or if, either personally or through agents, he or she:
(A) Solicits business within the city limits; or
(B) Picks up or delivers goods or services within the Town of Wilkesboro limits.
(Ord. 2012-1, passed 4-2-2012)