§ 115.01 DEFINITIONS.
   For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   "ADMINISTRATOR." The City Clerk, and other officials and employees of the city, and any other persons as may be designated to administer and collect the taxes imposed by this chapter.
   "COMPENSATION." See "GROSS RECEIPTS."
   "LICENSE FEE." A tax imposed for the privilege of exercising the right to engage in a trade, occupation, or profession for compensation paid by others, or the right to engage in a trade, occupation, or profession, for oneself, for profit or gain, within the city.
(Ord. O-37-81, passed 8-25-81; Am. Ord. O-26-83, passed 8-23-83; Am. Ord. O-27-91, passed 9-24-91; Am. Ord. O-27-07, passed 12-11-07)