§ 116.02 DEFINITIONS.
   For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning:
   "ASSOCIATION." A partnership, limited partnership, joint venture or any other form of unincorporated enterprise, owned or engaged by two (2) or more persons.
   "CITY." The City of Mt. Washington, Bullitt County, Kentucky.
   "COLLECTOR." The City Clerk/Treasurer who is designated as the Occupational License Tax Collector and Administrator under this chapter.
   "COMMISSION MERCHANT OR COMMISSION EMPLOYEE." Any person who engages in the sale of goods, services, or combination thereof for the compensation in the form of commission. This also defines individuals/organizations who resell goods without maintaining a retail/wholesale sales floor for the expressed purpose of selling said goods.
   "COMPENSATION." The compensation paid by any employer to any employee, including wages, salaries, commissions, bonuses, and all other forms of remuneration including commissions received by a commission merchant or commission employee. Compensation does not include any non-monetary benefits.
   "CORPORATION." A corporation or joint stock association organized under the laws of the United States, the State of Kentucky, or any state, territory or foreign country or dependency.
   "EMPLOYEE." Includes any person engaging in or following any trade, occupation, profession, or activity as defined herein and receiving compensation consisting of either salary, wages, commission, other forms of compensation, or any combination thereof. This also applies to piecework (flat fee per ask completed). The substance, not the form shall govern. Individuals working under the supervision of another, regardless of "independent contractor status", shall be considered an employee.
   "EMPLOYER." Includes any individual, person, partnership, association, corporation, governmental body, unit of administration, activity, or any other entity that employees one or more persons on a salary, wage, commission, or other form of compensation basis. The "Employer" shall be the person or entity liable for the withholding of occupational taxes from the compensation of an employee.
   "FIRM." Any sole proprietorship, corporation, joint venture, limited partnership, or other organization formed for the purpose of doing business.
   "INDIVIDUAL." A natural person.
   "LICENSEE." Includes any person required to pay an occupational license tax under this chapter.
   "OCCUPATION, TRADE PROFESSION, OR OTHER ACTIVITY." Includes the doing of any kind of work, the rendering of any kind of personal service, or the holding of any position or job within the city, by any clerk, laborer, tradesman, manager, official or other employee, 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 employee, including also a partner of the firm or officer who receives a salary for personal service rendered in the business of such firm or corporation and shall also include (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, co-partnership, fiduciary, association, or corporation. Whenever the work "person" is used 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 corporations, shall mean the officers and directors thereof.
   "RESIDENT." Any natural person, co-partnership, fiduciary, association, corporation, or other entity domiciled or having a business site in the city.
   "SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATIONS." (sometimes referred to as "wages") Includes the total gross amount of all salaries, wages, commissions, bonuses, share of net partnership receipts or withdrawals, corporate dividends paid in lieu of salaries, 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 service rendered within the city in any trade, occupation or profession, or any other activity, including all deductions, whether for tax, insurance or other, but excluding fringe benefits paid for by an employer. Amounts paid to traveling salesmen or other workers as allowances or reimbursements for travel or other expenses incurred in the business for 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 employer are excluded from the foregoing definition.
   "SALES WITHIN THE CITY." All sales of merchandise delivered to a customer within the city or services performed within the city for a customer.
   "TREASURER." The City Clerk/Treasurer of the City of Mt. Washington, Bullitt County, Kentucky.
   The single shall include the plural. The masculine shall include the feminine and the neuter.
(Ord. 99-08, passed 6-14-99)