Person means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause as prescribing and imposing a penalty, term “person”, as applied to any unincorporated entity, shall mean the partners or members thereof. Person as applied to corporations, limited liability companies, and business trusts shall mean officers, directors, shareholders, members, managers, trustees or any individual having control or supervision of or charged with the responsibility of filing the appropriate taxes. Person shall be personally liable for the failure to pay said taxes.
(Ord. 8003-07. Passed 12-17-07.)