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. 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 or Board of Trade, Chamber 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, education 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 organizations inures to the benefit of any private shareholder or individual.
BUSINESS RECEIPTS. The sum total of gross receipts from sales plus gross credit or charges for work done and performed or service rendered.
CORPORATION. A corporation or joint stock association organized under the law of the United States, the State of Kentucky or any other state, territory or foreign country or dependency.
EMPLOYEE. Any person engaging in or following any occupation, trade, profession or activity within the meaning of that phrase as defined below in this section.
EMPLOYER. Any individual person, partnership, association, corporation, governmental body or unit, or administration or agency, or any other entity, who or that employs one or more persons on a salary, wage, commission or other compensation basis.
FIDUCIARY. A person who holds in trust, property, monies or properties, to which another has a beneficial title or interest, or who receives and controls income for another person or persons.
GROSS SALES or GROSS INCOME. The gross sales or gross income from the operation of a business or enterprise shall be the total amount of sales, income or gross receipts, after deducting state sales tax, as is reported for federal income tax purposes or as otherwise shown on the records of the subject taxpayer.
LICENSEE. Any person required to file a return or to pay a license fee under this chapter.
OCCUPATIONS, TRADE, PROFESSIONS OR ANY OTHER ACTIVITY. The doing of any kind
of work, the rendering of any kind of personal service, or the holding of any kind of position or job within the city, by any clerk, laborer, tradesperson, manager, official or other employee, including any nonresident of the city who is employed by an employer as defined in this section, where the relationship between the individual performing the services and the person for whom such 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 a corporation if such a partner or officer receives a salary for his personal services rendered in the business of such firm or corporation, and shall also include elected or appointed, whether federal, state, county or city, officers and employees, where the services of such official or employees are rendered within the city.
PAYROLLS. The total wages, salaries and other personal service compensation.
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.
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATIONS. The total gross amount of all salaries, wages, commissions, bonuses, corporate dividends paid in lieu of salaries or wages, and any and all other payments or other consideration 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. Amounts paid to traveling salespersons or other workers as an allowance or reimbursement for travel or other expenses incurred in the business of the employer, except that the excess of such amounts over such expenses actually incurred and accounted for by the employee to his or her employer are excluded from the foregoing definition.
TREASURER. The City Clerk/Treasurer/Tax Collector.
(2002 Code, § 110.01) (Ord. 1994-C-2, passed 6-6-1994)