For the purpose of this subchapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"CITY." The City of Marion, Kentucky.
"EMPLOYEE." Any person engaging in or following any occupation, trade, or profession within the meaning of this section.
"EMPLOYER." Any person, business, firm, corporation, partnership, association, or any other kind of organization, who or that employs any person in any occupation, trade, or profession in the city, within the meaning of this section.
"GROSS SALARIES, WAGES, COMMISSIONS, AND OTHER COMPENSATION." The total gross amount of all salaries, wages, commissions, bonuses, or other money payments of any kind, or any other considerations having a monetary value, which a person receives from, or is entitled to receive from, his employer for any work done or personal services rendered in any occupation, trade, or profession. Deductions shall not be allowed from the gross amount as defined herein.
"LICENSEE." Any person required to file a return or pay a license fee under this subchapter.
"OCCUPATION, TRADE, AND PROFESSION." The doing of any kind of work, the rendering of any kind of personal service, or the holding of any kind of position or job within the city, by any clerk, laborer, tradesman, manager, official, or other employee, including any nonresident of the city who is employed by any employer as defined in this subchapter where the relationship between the individual performing the service and the person for whom such services are rendered is, as to those services, the legal relationship of employer and employee, including also a partner of a firm or an officer of a firm or corporation if such partner or officer receives a salary for his personal services rendered in the business of such firm or corporation and shall also mean and include the holding of any kind of office or position, either by election or appointment, by any federal, state, county, or city officer or employee where the services of such official or employee are rendered within the city.
"PERSON." Any natural person. Whenever the word "PERSON" is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to a partnership or other form of unincorporated enterprise, shall mean the partners or members thereof, and as applied to a corporation, shall mean the officers and directors thereof.
(Ord. passed 12-18-78; Am. Ord. 03-13, passed 6-16-03)