For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ANYBODY.
Any human being, and any combination thereof, in the form of partnership, corporation, joint venture, unincorporated association, or otherwise.
APPLICABLE LAWS.
The constitutions, statutes, ordinances, rules, regulations, and other laws of the United States, Commonwealth of Kentucky, County of Kenton, and any other governmental entity or agency having jurisdiction.
BUSINESS ENTITY.
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.
BUSINESS LICENSE.
A permit issued by the Kenton County License Inspector following receipt and approval of an application to conduct business with Kenton County.
COUNTY.
The County of Kenton, in Kenton County, Kentucky.
EMPLOYEE.
Any person who renders services to another person for a financial consideration or its equivalent under an express or implied contract, and who is under the control and direction of the latter and shall include temporary, provisional, casual, or part time employment.
EMPLOYER.
An individual, co-partnership, association, corporation, government 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, or a self-employed person without employees, regardless of whether such employer or self-employed person is engaged in business as above defined, or is excluded by the terms of the definition.
GROSS RECEIPTS and COMPENSATION.
Shall have the same meaning and both terms shall mean and include the total gross amount of all salaries, wages, commissions, bonuses, or other considerations having monetary value, which a person receives from or is entitled to receive from or be given credit for by his employer for any work done or personal services rendered in any trade, occupation, or profession, including any kind of deductions before “take home” pay is received, but the words
GROSS RECEIPTS
and
COMPENSATION
shall not mean or include amounts paid to traveling salespersons or other workers as allowances or reimbursements for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to his or her employer.
NET PROFITS.
The net profit from the operation of a business, trade, occupation, profession or enterprise, after provision for all costs and expenses incurred in the conduct thereof, shall be the same as reported for federal and/or state income tax purposes, but without deduction of taxes based on income.
OCCUPATIONAL LICENSE TAX (FEE).
A tax for revenue, pursuant to the taxing authority of the County of Kenton, including, without limitation, the authority established by KRS 67.083, KRS 68.197, and KRS 68.510 through 68.550, and Section 181 of the Kentucky Constitution.
PERSON.
Any human being, and any combination thereof, in the form of co-partnership, fiduciary, association, or corporation, or self-employed person, firm, corporation, or otherwise. 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 an association, shall mean the partners or members thereof and as applied to corporations, the officers and directors.
(Ord. 225.48, passed 12-27-07; Am. Ord. 225.50, passed 2-16-08)