For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A membership, limited partnership, or joint venture of any other form of unincorporated enterprise, owned or engaged in by two or more people.
BUSINESS. An enterprise, activity, or undertaking of any nature conducted for gain or profit, or conducted by an individual, partnership, association, or any other entity, but shall not include:
(1) The usual activities of boards of trade, chambers of commerce, trade associations, or unions (or other association performing the services usually performed by trade associations or unions);
(2) Community chest funds or foundations; or
(3) Corporations or associations organized and operated exclusively for religious, charitable, scientific, or cruelty to children or animals, or not-for-profit 501(c)(3) agencies, or clubs or fraternal organizations operated exclusively for social, literary, education, or fraternal purposes, where no part of the earnings or income or receipts for such units, groups, or association inures to the benefit of any private shareholders or individual.
CITY CLERK/TREASURER. The Clerk/Treasurer of the city.
COMPENSATION. The amount paid to any natural person for services rendered, in money or money’s worth, regardless of the form or method of payment. It includes the receipt (actual or constructive) by an individual of the earnings of an individual business enterprise, or of a partnership.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, the commonwealth of the state, or any other state, territory, or foreign country or dependency.
EMPLOYEE. Includes any person engaging in or following any trade, occupation, profession, or activity as defined herein.
EMPLOYER. Includes any individual, person, partnership, association, corporation, governmental body, or unit, administration, or agency, or any other activity or any other entity, who or that employs one or more person on a salary, wage, commission, or other compensation basis.
FINANCE OFFICER. The person appointed by the city to enforce rules and regulations related to occupational and business licenses.
LICENSEE. Includes any person required to file a return or to pay a license fee under this chapter.
NET PROFIT. The income from the operation of a business or enterprise after providing for all costs and expenses incurred in the conduct thereof shall be the same as reported for state income tax purposes, excluding items exempted under this chapter, but without deduction of taxes based on income.
NON-RESIDENT. An individual, corporation, fiduciary, or association, or other entity domiciled outside the city.
OCCUPATION, TRADE, PROFESSION, or OTHER ACTIVITY.
(1) Includes 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 non-resident of the city who is employed by an employer as defined in this chapter, where the relationship between the individual performing the services, and the person for whom such services are rendered, is, as to those services, the legal relationship of employer and employees.
(2) Includes also a partner of the firm or officer who receives a salary for his or her personal services rendered in the business of such firm or corporation.
(3) Includes an officer or employee employed either by election or appointment, by the federal, state, county, or city, where the services of such official or employee are rendered within the city.
PERSON. Any natural person, fiduciary, association, or corporation. 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 or unincorporated enterprise, means the partners or members thereof, and as applied to corporations, means the officers and directors thereof.
RESIDENT. Any individual, association, corporation, or other entity domiciled or having a business situs in the city.
SALARIES, WAGES, COMMISSIONS, or OTHER COMPENSATIONS.
(1) Includes the total gross amount of all salaries, wages, tips, gratuities, commissions, bonuses, share of net partnership receipts or withdrawals, corporate dividend paid in lieu of salaries or wages, and any and all other payments or other considerations which a person receives from, or is entitled to, for any work done or personal services rendered, in any trade, occupation or profession, or any other activity, including all deductions, whether for tax, insurance, or other.
(2) Amounts paid to traveling salesperson or other workers as allowance or reimbursement for travel or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to his or her employer are excluded from the foregoing definition.
SALES. Net sales of merchandise or of services, or both, computed by whatever method of accounting is authorized for federal income tax purposes.
TAXPAYER. Any person or business made liable for taxation or for the payment of amounts withheld from employees under the terms of this chapter.
YEAR or TAX YEAR. The calendar year or the fiscal year (employed by a business subject to the license tax imposed by this chapter) if the taxpayer reports for federal income tax purposes on the basis of a period other than a calendar year. If, under any of the provisions of this chapter, a period of less than a full year is involved, the full-year basis of computation shall be employed and the fraction of a year allocated by employing the ratio of the number of full months of tax liability to 12 (the number of months in a year).
(Ord. 01-07, passed 1-31-2007)