For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
Business: Includes all activities engaged in with the object of gain, benefit or advantage to the taxpayer or to another person or class, directly or indirectly.
Fisheries resources: Has the same meaning as in 15 AAC 75.300.
Mayor: Means the mayor of the city or the person designated by the mayor to perform one or more of the functions of the mayor under this chapter.
Person: Has the same meaning as in § 1.05.025.
Processing fisheries resources: Means any activity that modifies or preserves the physical condition of a fisheries resource, including without limitation, butchering, freezing, salting, cooking, canning, dehydrating, smoking, decapitating, gutting, gilling, sliming, icing, or other activities performed in preparing fisheries resources for further processing, for subsequent sale, or to maintain the quality of the fresh resource, regardless of whether the processor owns the fisheries resources and regardless of whether the processor is the seller in a subsequent sale of the fisheries resources. Notwithstanding the foregoing, "processing fisheries resources" does not include decapitating shrimp and gutting, gilling, sliming, or icing a fisheries resource solely for the purpose of maintaining the quality of the fresh resource when done by a licensed commercial fisherman on the commercial fishing vessel that caught the fisheries resources.
Taxpayer: Means a person who is liable for the tax imposed under this chapter. (Ord. 2002-09, 2002)