For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
(a) Amusement or Entertainment. Circuses, carnivals, moving picture shows, fairs, shows of all kinds, dances, baseball, basketball, football, wrestling, boxing, skating rinks and all sports or exhibitions, dramatical entertainments and all other public amusements or entertainments conducted for private profit or gain and not specifically named in this section.
(b) Association. A partnership, limited partnership, or any other form of unincorporated enterprise owned by two or more persons.
(c) Board of Review. The Income Tax Board of Review of the City, or a committee duly appointed by the Mayor of the City for purpose of review of tax rates and problems, or the finance committee of Council.
(d) Business. 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.
(e) Corporation. A joint stock association organized under the laws of the United States, the state or any other state, territory or foreign country or dependency.
(f) City Tax Collector or Collector. The City Clerk.
(g) Employer. An individual, copartnership, association, corporation (including nonprofit corporations), governmental body or unit or agency or any other entity, who or that employs one or more persons on a salary wage, commission or other basis, whether or not such employer is engaged in business as hereinbefore defined.
(h) Gross Income. The gross receipts of the taxpayer received as compensation for personal services and the gross receipts of the taxpayer derived from trade, business, commerce or sales and the value proceeding or accruing from the sale of tangible property (real or personal), or service, or both, and all receipts by reason of the investment of the capital of the business engaged in, including interest, discount, rentals, royalties, fees or other emoluments however designated and without any deductions on account of the cost of property sold, the cost of materials used, labor costs, taxes, royalties, interest or discount paid or any other expense whatsoever.
(i) Gross Proceeds of Sales. The value actually proceeding from the sale of tangible property without any deduction on account of the cost of property sold or expenses of any kind. The words “gross income” and “gross proceeds or sales” shall not be constructed to include cash discounts allowed and taken on sales; the proceeds of sales of goods, wares or merchandise returned by customers when the sale price is refunded either in cash or by credit; or the sale of any article accepted as part payment on any new article sold, if the full price of the new article is included in the “gross income” or “gross proceeds of the sales.”
(j) Net Profits. The net gain from the operation of a business, profession or enterprise after provision for all costs and expenses incurred in the conduct thereof, on either a cash or accrual basis in accordance with recognized accounting procedures, and without deduction of taxes based on income.
(k) Nonresident. An individual, copartnership, association or other entity not domiciled in the City.
(l) Resident. An individual, copartnership, association or other entity domiciled in the City.
(m) Sale. The exchange of properties as well as the sale thereof for money, every closed transaction constituting a sale.
(n) Service Business or Calling. All activities engaged in for other persons for a consideration, which involve the rendering of a service as distinguished from the production or sale of tangible property, but shall not include the services rendered by an employee to his employer.
(o) Tax. All taxes, interest or penalties levied in this article.
(p) Taxpayer. A person, whether an individual, copartnership, association, corporation or any other entity required hereunder to file a return or to pay a tax.
(q) Tax Year or Taxable Year. Either the calendar year or the taxpayer’s fiscal year when permission is obtained from the supervisor to use the same as the tax period in lieu of the calendar year.
(r) Wholesaler or Jobber. When used as a means of classification, shall apply only to a person doing a regularly organized jobbing business, known to the trade as such, selling to licensed retail merchants or jobbers, or to others in wholesale prices.
(Ord. 181. Passed 7-19-78.)