For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADMINISTRATOR. The McCracken County Tax Administrator who presently enforces the county occupational tax ordinance (codified in Chapter 35 of this code of ordinances).
GROSS RECEIPTS. The all-inclusive total amount due to a company from its customers, whether payment terms are cash, credit, barter, exchange or otherwise in connection with company’s operation of its business.
LICENSE FEE. A tax for the privilege of exercising the right to engage in the rental of motor vehicles in McCracken County.
PERSON. Includes all natural persons, particularly firms, associations and corporations, and whenever used in any interpretation.
(Ord. 94-3, passed 8-8-1994; Ord. 2009-6, passed 6-24-2009)