§ 110.18. Who must pay tax.  


Latest version.
  • Each person who conducts a business within this town is subject to this article. A person conducts business when he or she engages in one act of business taxed under this article. He or she conducts the business within the county if he or she maintains a business location within the town; or if, either personally or through agents, he or she solicits business within the town limits or picks up or delivers goods or delivers services within the town limits.

(1992 Code, § 11-29; Ord. passed 6-28-1984)