As used in this Article, the following words and phrases shall have the meanings ascribed to them in this Article, except where the context clearly indicates or requires a different meaning:
A. Person means any natural person, individual, partnership, association, organization or corporation of any kind or character engaging in the business of operating a General Retail Business.
B. General Retail Business means any activity engaged in by any Person or caused to be engaged in by such Person in which products or services are sold, leased or rented for any purpose other than for resale, sublease or subrent, except that “General Retail Business” shall not mean any transaction which is subject to tax under Sections 53-160, 66-489, 66-489.02, 66-4,140, 66-4,145, 66-4,146, 77-2602 or 77-4008 of the Nebraska Revised Statutes or which is exempt from tax under Section 77-2704.24 of the Nebraska Revised Statutes.
C. Taxpayer shall mean any Person engaged in the business of operating a General Retail Business as herein defined who is required to pay the tax herein imposed.
HISTORY
Adopted by Ord. 9909 on 1/4/2023