§ 16-16. Definitions

Latest version.

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:

Agent. The term agent shall mean person having the agency for the manufacturer, producer or distributor.

Business. The term 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 or any type, either as owner or operator of such business, by maintaining a business location within the town; by soliciting business within the town; or by picking up or delivering merchandise or performing services within the town.

Fiscal year. The period beginning with the 1st day of June and ending May 31st next following shall be the fiscal year.

(Ord. of 12-20-83, § 1)

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Definitions and rules of construction generally, § 1-2.

                    
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