For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having the agency for the manufacturer, producer or distributor.
BUSINESS. Any trade, occupation, profession, business, franchise or calling of any kind, subject by the provisions of this chapter to a license tax.
ENGAGED (or ENGAGING) IN BUSINESS WITHIN THE TOWN. A person is considered ENGAGED IN BUSINESS ACTIVITY of any type, either as owner or operator of that business:
(1) By maintaining a business location within the town;
(2) By soliciting business within the town; or
(3) By picking up or delivering merchandise or performing services within the town.
FISCAL YEAR. The period beginning July 1 and June 30 of the following year.
PERSON. Any individual, trustee, executor, other fiduciary, corporation, association, partnership, company, firm or other legal entity or agent thereof.
SEASONAL IN NATURE. When it is taxed by this chapter on an annual basis, but is operated within the town for less than six months of the year.
(1985 Code, § 110.01) (Ord. 2008-61, passed 6-11-2008)