For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Each trade, occupation, profession, business, and franchise taxed under this subchapter.
PERSON. Any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm, or other legal entity.
SEASONAL BUSINESS. A business is SEASONAL in nature when it is conducted for profit six months out of the year or less.
(Ord. -, passed 6-15-2004)