“Association” means any partnership, limited partnership, limited liability company, limited liability partnership, Subchapter S corporation (“S corporation”) as defined in the Internal Revenue Code, or any other form of unincorporated business or enterprise taxed on a pass-through basis under the Internal Revenue Code. The terms “association,” “pass- through entity,” and “unincorporated business entity” are synonymous for purposes of this chapter and the Rules and Regulations.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)