Except where the context clearly indicates or requires a different meaning, as used in this chapter:
(a) "Association" means a partnership, limited partnership or any form of unincorporated enterprise owned by two or more persons.
(b) "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, copartnership, association or any other entity.
(c) "Commissioner" means the Finance Director of the City.
(d) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State, or any other state, territory or foreign country or dependency.
(e) "Employer" means an individual, copartnership, association, corporation, governmental body, unit or agency, or any other entity, who or that employs one or more persons on a salary, wage, commission or other compensation basis.
(f) "Net profits" means the net gain from the operation of a business, profession or enterprise, after provision for all costs and expenses incurred in the conduct thereof, either paid or accrued in accordance with the accounting system used and without deduction of taxes based on income.
(g) "Nonresident" means an individual, copartnership, association or other entity domiciled outside of the City.
(h) "Person" means every natural person, copartnership, fiduciary, association or corporation, except a corporation which is exempt from this tax under the Act 511 of 1965. Whenever used in any clause prescribing and imposing a penalty, "person," as applied to an association, means the partners or members thereof, and as applied to corporations, the officers thereof.
(i) "Resident" means an individual, copartnership, association or other entity domiciled in the City.
(j) "Taxpayer" means a person, whether an individual, copartnership, association or any other entity, required hereunder to file a return of earnings or net profits or to pay a tax thereon.
(Ord. 4315. Passed 11-22-83.)