The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Business means any trade, occupation, profession, business, franchise or calling of any kind, subject by the provisions of this article to a license tax.

Engaged (or engaging) in business within this town. A person is "engaged in business within the town" when he engages in business activity of any type, either as owner or operator of the business, by maintaining a business location within the town; by soliciting business within the town; or by performing services within the town.

Person means any individual, trustee, executor, other fiduciary, corporation, association, partnership, company, firm, or other legal entity or agent thereof.

Seasonal in nature means a business which is taxed by this article on an annual basis, but is operated within the town for less than six months of the year.
(Code 1981, § 2-4011)
Cross References: Definitions generally, § 1-2.