For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CHIEF FINANCIAL OFFICER. Chief Financial Officer of the City of Newport or his or her duly designated representative.
EMPLOYEE.
(1) Any person who renders services to another person or business entity for compensation, including an officer of a corporation and any officer, employee, or elected official of the United states, a state, or any political subdivision of a state, or any agency or instrumentality of any 1 or more of the above.
(2) The term EMPLOYEE is further defined as anyone who:
(a) As a rule does not accept work assignments from the general public, but is limited to working for 1 employer;
(b) Does not provide his or her own equipment;
(c) Does not hire any of his or her own assistants; and
(d) Is provided training and direction from the employer as to how an assignment is to be carried out.
EMPLOYER. As defined in § 3401(d) of the Internal Revenue Code.
GROSS RECEIPTS and COMPENSATION. The same meaning and both words mean and include the total gross amount of all salaries, wages, commissions, tips, bonuses or other money payments of any kind, or any other considerations having monetary value, which an employee receives from, or is entitled to receive from, or be given credit for by his or her employer for any work done or personal services rendered in any trade, occupation or profession, including any kind of deductions before “take home” pay is received, but the words GROSS RECEIPTS and COMPENSATION shall not mean or include amounts paid to traveling salespersons or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of the amounts over the expenses actually incurred and accounted for by the employee to his or her employer.
LICENSEE. Any person required to file a return or to pay a license fee under this subchapter.
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 corporations, shall mean the officers and directors thereof.
THIRD PARTY EMPLOYEE. Any person employed and paid wages, benefits or other compensation by a third party employer.
THIRD PARTY EMPLOYER. Any business entity that provides employees through either a lease or contractual arrangement to another business entity operating within the City and provides wages, benefits, or other compensation to such employees.
TRADE, OCCUPATION and PROFESSION.
(1) The doing of any kind of work, the rendering of any kind of personal services or the holding of any kind of position or job within the City, by any clerk, laborer, tradesperson, manager, official or other employee, including any non-resident of the City who is employed by any employer, as defined in this section, where the relationship between the individual performing the services and the person for whom the 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 the partner or officer receives a salary for his or her personal services rendered in the business of the firm or corporation, except as otherwise exempted in § 37.056.
(2) The words TRADE, OCCUPATION and PROFESSION 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, or employee of any governmental body or unit or administration or agency, or other entity, where the services of such official or employee are rendered within the City.
(1995 Code, § 3.16.010)