The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning.
CITY CLERK and TAX COLLECTOR. The City Clerk or Tax Collector of the city, or the City Treasurer in the absence of the City Clerk or where the city does not have a City Clerk or Tax Collector.
CITY MANAGER. The City Manager of the city or the City Clerk in the absence of the City Manager or when the city does not have a City Manager.
CITY TREASURER. The Treasurer of the city.
EMPLOYEE. Any person engaging in or following any trade, occupation, profession or activity within the meaning of this article.
EMPLOYER. Any individual, person, partnership, association, corporation, governmental body or unit or administration or agency, or any other entity who or that employees one or more persons on a salary, wage, commission or other compensation basis.
FIDUCIARY. A person who holds in trust, property, moneys or properties, to which another has a beneficial title or interest, or who receives and controls income for another person.
LICENSEE. Any person required to file a return or to pay a license tax under this article.
PAYROLLS. The total wages, salaries and other personal service compensation.
PERSON. Any natural person. 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.
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION. The total gross amount of all salaries, wages, commissions, bonuses, share of net partnership receipts or withdrawals, corporate dividends paid in lieu of salaries or wages, and any and all payments or other compensation which a person receives from, or is entitled to, for any work done or personal services rendered in any trade, occupation or profession or any other activity, including all deductions whether for tax, insurance or other. The amount paid to a traveling salespersons or other workers as allowance or reimbursement for travel or other expenses incurred in the business of the employer, except to the extent of the excess of the amounts over the expenses actually incurred and accounted for by the employee to his or her employer are excluded from the foregoing definition.
TRADE, OCCUPATION AND PROFESSIONS. The doing of any kind of work, the rendering of any kind of personal services, or the holding of any kind of position or job within the city, by any clerk, laborer, tradesman, manager, official or other employee, including any non-resident of the city, who is employed by any employer, where the relationship between the individual performing the services and the person for whom the services are rendered is, as to those services, the legal relationship of employer and employee, including also a partner of a firm or an officer of a firm or corporation if the partner or officer receives a salary for his or her personal services rendered in the business of the firm or corporation, but they shall not mean or include domestic servants employed in private homes, or businesses, professions or occupations for which license taxes are required to be paid under other license ordinances of the city; or, except that, partner of a firm, any person who is an employer within the meaning of this section; however, this article shall apply to the gross salaries or wages of all persons receiving the salaries or wages as an employee whether or not they may be engaged in some other business, profession or occupation for which other license taxes are required to be paid, but if the other licenses have a gross receipts basis of determination, then the amount of the gross salaries or wages paid on under the license required by this article may be deducted in computing the amount of the license required to be paid under any other licensing ordinance of the city which has a gross receipts basis for determination, but this shall apply only to an individual, natural person who has an employee status and who is required to have more than one license. The words TRADES, OCCUPATIONS AND PROFESSIONS shall also mean and include the holding of any kind of office or position, either by election or appointment, by any federal, state, county or city officer or employee where the services of the official or employee are rendered within the city.
(1977 Code, § 20-256) (Ord. 68-10, passed 6-24-1968)
Cross-reference:
Definitions generally, see § 1-2