For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS.
(1) Includes the carrying on or exercise, for gain or economic benefit, either directly or indirectly, of any business, trade, profession, occupation, vocation, calling or commercial activity whatsoever, and the rendering of any type of service in any commerce whatsoever in the city, but such term does not include employees of a business or person licensed under this subchapter.
(2) The term BUSINESS shall not include the usual activities of the boards of trade, chambers of commerce, trade associations or unions (or other associations performing the service usually performed by trade associations or unions), community chest funds or foundations; corporations organized and operated exclusively for religious, charitable, scientific, literary, educational, or civic purposes, or for the prevention of cruelty to children or animals; clubs or fraternal organizations operated exclusively for social, educational or fraternal purposes, where no part of the earnings or income from such units, groups or associations inures to any private shareholder or individual; provided, however, that if any such unit, group or association shall engage in activities other than the activities in which such units, groups or associations usually engage, such other activities shall be included in the term BUSINESS; provided further, that activities conducted for gain or profit by any educational institution, hospital or any other institution mentioned in this section are included in the term BUSINESS.
BUSINESS ENTITY. Includes each separate corporation, limited liability company, business development corporation, partnership, limited partnership, registered limited liability partnership, sole proprietorship, association, joint stock company, receivership, trust, professional service organization, or other legal entity through which business is conducted.
CITY. The City of Hodgenville, Kentucky.
CLERK or CITY CLERK. The City Clerk of the City of Hodgenville, Kentucky, or his or her agent, designee, or assistant.
LICENSE YEAR. The period July 1 of one year until July 1 of the succeeding year during which the business license is in effect.
PERSON. An individual, firm, partnership, joint venture, association, corporation (domestic and foreign), trust, estate, assignee, receiver or any other combination acting as a unit. Whenever the term PERSON is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to associations, shall mean the partners or members thereof and as applied to corporations, the officers and directors.
TAXPAYER. Any person liable for any business license fee under the provisions of this subchapter.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)