For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership, joint venture or any other form of unincorporated enterprise, owned or engaged in by two or more persons.
BUSINESS. A synonym for OCCUPATION, TRADE, PROFESSION or OTHER ACTIVITY and shall mean an enterprise, activity or undertaking of any nature conducted for gain or profit, or conducted by an individual, co-partnership, 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 associations performing the services usually performed by trade associations or unions), Community Chest funds or foundations, corporations or associations organized and operated exclusively for religious, charitable, scientific, literary, educational or civic purposes, or for the prevention of cruelty to children or animals, or clubs or fraternal organizations operated exclusively for social, literary, educational or fraternal purposes, where no part of the earnings or income or receipts for such units, groups or associations inures to the benefit of any private shareholder or individual.
CITY CLERK/TREASURER/TAX COLLECTOR. The City Clerk/Treasurer of Dawson Springs.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, the State of Kentucky or any other state, territory, foreign country or dependency.
LICENSEE. Any person required to file a return or to pay a license fee under this chapter.
NET PROFITS. The net income from the operation of each and every business or enterprise at a single location 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 chapter. Forms O1-100 and O1-101 are hereby approved and made a part of this chapter.
OCCUPATION, TRADE, PROFESSION or OTHER ACTIVITY. The doing of any kind of work or the rendering of any kind of personal service, further defined at BUSINESS above.
PERSON. Any natural person, co-partnership, fiduciary, association or corporation. Whenever the word PERSON is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to a partnership or other form of unincorporated enterprise, shall mean the partners or members thereof, and as applied to corporations, shall mean the officers and directors thereof.
(Prior Code, § 110.01) (Ord. A-27, passed 3-24-1969)