3-1-1: DEFINITIONS:
The following terms as used in this Chapter are hereby defined as follows:
   BUSINESS: Means, but not limited to, the retail or wholesale provision of goods or merchandise, e.g., retail grocery store, vending machines, second hand stores, craft stores, souvenir shops, restaurants.
   BUSINESS LICENSE: License, as provided by section 50-307, Idaho Code and this Chapter, to carry on a business or occupation within the City.
   CARNIVALS AND PUBLIC ENTERTAINMENT: Any carnival shows, carnival companies, merry-go-rounds, riding galleries, shooting galleries, and all entertainments commonly called "rides" including devices, apparatus, attractions and amusements for the transportation of persons at a fixed location and operated by motive power other than that of the person riding, thereon or therein, and for which there is a fee fixed or a fare charged are declared public entertainment.
   NONPROFIT ORGANIZATION: An organization which is exempt from Federal income tax as a charitable or nonprofit organization or has an established 501C status with the office of the Idaho Secretary of State. To establish such exempt nonprofit status, when the permittee and the recipient are not both known by the Clerk to be on the face of the matter exempt from Federal income tax, such as national youth organizations, churches, or recognized service clubs such as Rotary, or the Lions, the organizer shall file with its application for the permit one of the following:
   A.   A copy of its tax-exempt status determination letter from the IRS; or
   B.   A certification from a certified public accountant licensed in Idaho that such organizer files an information return with the IRS as a tax- exempt organization; or
   C.   A certification from a certified public accountant licensed in Idaho that such organizer is not required to file an income tax information return because it is a tax-exempt organization with less than the threshold amount of income necessary to trigger a filing requirement.
   OCCUPATION: The provision of service for profit, e.g., including, but not limited to, practicing law, practicing medicine, barber, beautician, taxidermy, printing, newspaper, motel, hotel, RV park, animal boarding kennel, childcare facility, construction company, engineering firm, accountant, taxi cab or other conveyance used to haul passengers for hire, etc. Governmental organizations, Federal, State, County or local shall be exempt for purposes of this Chapter.
   PERSON: An individual, firm, partnership, association, corporation, or any group or combination acting as a unit, and includes the plural as well as the singular unless the intent to give a more limited meaning is disclosed by the context in which it is used.
   PLACE OF BUSINESS: Any building, office, store, home, or other structure wherein a business or occupation is conducted.
   SPONSORED EVENTS: A festival, street show, event, celebration, parade, community event, or combination of these sponsored by a profit or nonprofit organization involving two (2) or more profit or nonprofit vendors; e.g., Arts and Crafts Festival sponsored by Idaho City Arts Council, Gold Rush Days sponsored by the Chamber of Commerce, Fourth of July parade sponsored by the Chamber of Commerce.
   VENDOR: Each and every person, vendor, hawker, peddler, solicitor, or temporary merchant who shall offer any article or service for sale from a stand or upon any street, public, private, or open ground within the limits of the City. (Ord. 273, 12-22-1998)