Per the Town of Morehead City’s Ordinances, each person who conducts a business within this city is subject to this ordinance. A person conducts business when he/she engages in one act of business taxed under this ordinance. He/she conducts the business within the city if he/she maintains a business location within the city or if either personally or through agents he/she solicits business within the city limits or picks up/delivers goods/services within the city limits.

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