In this chapter, the following words and phrases shall have the meanings defined below unless the context requires otherwise:
A. BUSINESS. Includes all activities or acts engaged in or caused to be engaged in within the city's limits with the object of apparent gain, benefit or advantage, either directly or indirectly, excluding casual activities or sales. The term business shall include any commercial or industrial enterprise, trade, profession, occupation, vocation, calling or livelihood including the rental of real property, mobile home parks or independent contractors, whether or not carried on for gain or profit, but not to include services rendered by an employee to an employer, nor services of any independent contractor who works solely for, is affiliated with or works in association with, or acts as the agent of any firm, office, company or other person providing professional services and holding a valid license issued pursuant to this chapter in the name of such business. The exceptions listed herein shall not apply to a person required to obtain a transaction privilege tax license under the provisions of the Lake Havasu City Tax Code in Title 3, who shall not be excluded from the definition of "business" set forth in this section.
B. CASUAL ACTIVITY OR SALE. A transaction of an isolated nature made by a person who does not represent to be nor is engaged in a business subject to a tax imposed by the Lake Havasu City Tax Code in Title 3. However, no sale, rental, license for use, or lease transaction concerning real property nor any activity entered into by a business taxable by the Lake Havasu City Tax Code in Title 3 shall be considered a casual activity. This definition includes sales of used capital assets; provided, that the volume and frequency of the sales do not indicate that the seller regularly engages in selling the property.
C. ENGAGED IN BUSINESS. The commencing, conducting, operating, managing or carrying on of a business and the exercise of corporate or franchise powers, whether done as owner, or by means of an officer, agent, manager, employee, servant, or otherwise, whether operating from a fixed location in the city or coming into the city from an outside location to engage in such activities.
(Ord. 12-1070, § 1, passed 1-10-2012; Ord. 99-566, § 2, passed - -1999; Ord. 91-340, § 2 (part), passed - -1991)