For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having the agency for the manufacturer, producer or distributor.
BUSINESS. Any business, trade, occupation, profession, avocation or calling of any kind, subject by the provisions of this chapter to a license tax.
ENGAGED IN THE BUSINESS. Engaged in the business as owner or operator.
FISCAL YEAR. The period beginning with the July 1 and ending with the June 30 next following.
PERSON. Any person, firm, partnership, company or corporation.
QUARTER. Any three consecutive months.
(Prior Code, § 110.01)