§ 110.01  GENERAL.
   (A)   Definitions.  When used in this chapter (unless the context requires a different meaning):
   BUSINESS.  Includes each trade, occupation, profession, business, and franchise taxed under this chapter.
   PERSON.  Includes any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm, or other legal entity.
   SEASONAL.  A business is SEASONAL in nature when it is conducted for profit six months out of the year or less.
   (B)   Construction of this chapter.  This chapter is enacted for revenue purposes only. Therefore, it should be construed to require payment of the maximum tax permitted under its terms. In addition issuance of a license in accordance with this chapter does not excuse a licensee from compliance with any other applicable ordinance or statue. This chapter does not prevent the City Council from imposing license taxes on additional businesses, from increasing or decreasing the amount of any license tax, or from regulating any business taxed.
(Ord. O-1998-29, passed 6-16-98)