For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. An enterprise, trade, activity, profession or undertaking of any nature conducted by an individual, partnership, firm, joint venture, association, corporation 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 the units, groups or associations inures to the benefit of any private shareholder or individual.
BUSINESS YEAR. The year, whether fiscal or calendar, adopted by the business in question.
NEW BUSINESS. A business that was not in operation on July 1 of the license period.
PERSON. Any natural person, partnership, firm, joint venture, fiduciary, association or corporation. Whenever PERSON is used in any clause prescribing and imposing a penalty in the nature of a fine, the work, 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.
RECEIPTS. Money or other property of value.
(Ord. G-D, Series 1989, passed - -89)