For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY TAX. A tax imposed, and collected or administered, by the city. CITY TAX does not include a tax imposed upon real property under the State Property Tax Code or fees collected by the city, except, however, that CITY TAX does include the city’s infrastructure maintenance fees. In addition, fees due to the city from a franchisee under a franchise agreement with the city shall be treated in the same manner as a city tax under this subchapter (except where otherwise provided in the franchise agreement), but shall not be considered a tax for any other purpose.
CITY TAX ADMINISTRATOR. The city’s Finance Director or his or her authorized designee.
TAXPAYER. Any person required to pay any city tax. The term TAXPAYER generally includes the person upon whom the legal incidence of such tax is placed and, with respect to consumer taxes, includes the business or entity required to collect and pay the city tax to the city.
(Prior Code, § 39-80) (Ord. 00-47, passed 12-4-2000; Ord. 2009-06, passed 3-2-2009)