For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
BUSINESS. An enterprise, activity, profession, or undertaking of any nature conducted for gain or profit, whether conducted by an individual, copartnership, association, or any other entity, but shall not include the usual activities of boards of trade, chambers of commerce, trade associations or unions (or other association performing the services usually performed by trade associations or unions); community chest funds or foundations; corporation or associations organized and operated exclusively for religious, charitable, scientific, literary, educational, or civic purposes, for the prevention of cruelty to children or animals; or clubs or fraternal organizations operated exclusively for social, literary, education, or fraternal purposes, where no part of the earnings of income or receipts of such units, groups, or associations inures to the benefit of any private shareholder or individual.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, the State of Kentucky, or any other state, territory, or foreign country or dependency.
COUNTY. Clark County, Kentucky, including the City of Winchester and any other community whether incorporated or not.
DIRECTOR OF FINANCE. An official director of the occupational tax, to be appointed by the Clark Fiscal Court.
EMPLOYEE. Any person who renders services to another for a financial consideration or its equivalent, under an express or implied contract, and who is under the control and direction of the latter.
EMPLOYER. An individual, copartnership, association, corporation, governmental body or unit or administration or agency, or any other entity, who or that employs five or more full-time employees on a salary, wage, commission, or other compensation basis, regardless of whether the employer is engaged in business as above defined, or is excluded by the terms of such definition.
GROSS RECEIPTS. The phrase “gross receipts” and the word “compensation”, when applied to a person employed by others, shall have the same meaning and shall include the gross amount of all salaries, wages, commissions, bonuses, or other money payments of any kind, or other consideration having a monetary value, which a person receives or becomes entitled to, or is given credit for by an employer, without deduction for withholding taxes social security benefits, any form of insurance or retirement benefits, other deductions made by an employer in calculating “take home pay”; provided, however, that any traveling expenses actually incurred and paid by the employer, and wages, salaries, or other compensation received by domestic servants employed in a private home, shall be exempt from the operation of this order.
LICENSEE. Any person required hereunder to file a return or to pay a license fee under this subchapter.
NET PROFIT. The net income from the operation of a business or enterprise after provision for all costs and expenses incurred or enterprise after provision for all costs and expenses incurred in the conduct thereof shall be the same as reported for federal income tax purposes, excluding items exempted under this section but without deduction of taxes based on income.
NONRESIDENT. An individual, copartnership, fiduciary, association, or corporation. Whenever the term “person” is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to associations, shall mean the partners or members thereof and as applied to corporations, the officers and directors.
RESIDENT. An individual, copartnership, association, corporation, or other entity domiciled or having a business in the county.
SALES. Net sales of merchandise or of services, or of both, computed by whatever method of accounting is authorized for federal income tax purposes.
SALES WITHIN THE COUNTY. Includes sales of merchandise delivered to a customer within the county or services performed within the county for a customer.
TRADE, OCCUPATION, OR PROFESSION. Includes any and all activities and the rendering of any and all services of all kinds or any activity resulting in other remuneration, or net profit or gain of any kind when applied to persons so engaged for themselves whether the person be a resident of the county or not.
TREASURER. The Clark County Treasurer.
(Prior Code, § 60.001) (Ord. 86-2, passed 5-14-1986)