§ 110.11  WHO MUST PAY TAX.
   Each person who conducts a business within this town is subject to this chapter. A person "CONDUCTS BUSINESS" when he engages in one act of business taxed under this chapter. He conducts the business "WITHIN THE TOWN" if he maintains a business location within the town; or if, either personally or through agents, he solicits business within the town limits or picks up or delivers goods or delivers services within the town limits.
('72 Code, § 7-4.4)(Ord. 1090, passed 1-12-89)