For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

§ 2-2011 — DEFINITIONS

Code of the City of Raleigh (Supp. No. 69: codified through Ordinance No. (2025) 802, adopted October 21, 2025) · Raleigh City Code § 2-2011

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Sec. 2-2011. - DEFINITIONS.

The following words, whenever they are used in this article, shall be deemed to have the following meanings: (a) 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. (b) Engaged (or engaging) in business within the City. A person is engaged in business within the City when he engages in business activity of any type, either as owner or operator of such business, (i) by maintaining a business location within the City; (ii) by soliciting business within the City; or (iii) by picking up or delivering merchandise or performing services within the City. (c) Person. The term person includes any individual, trustee, executor, other fiduciary, corporation, association, partnership, company, firm, or other legal entity or agent thereof. (d) Seasonal in nature. A business is seasonal in nature when it is taxed by this article on an annual basis, but is operated within the City for less than six (6) months of the year.