(A) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS VOLUME OF BUSINESS. Includes both cash and credit transactions.
LICENSE YEAR. The 12-month period beginning January 1 in each and every year.
PERSON. Any individual, partnership, limited partnership, association or corporation. Whenever used in any section prescribing and imposing a penalty, the term PERSON, as applied to associations, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
RETAIL DEALER or RETAIL VENDOR. Any person who is a dealer in or vendor of goods, wares and merchandise who is not a wholesale dealer or vendor.
TAX COLLECTOR. The Tax Collector of North York Borough or other agent designated by the borough.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS. Any business that is conducted at one location for less than 60 consecutive days.
WHOLESALE DEALER or WHOLESALE VENDOR. Any person who sells to dealers in, or vendors of, goods, wares and merchandise and to no other persons.
(B) The terms “person”, “wholesale dealer”, “wholesale vendor”, “retail dealer” and “retail vendor” shall not include nonprofit corporations organized for religious, charitable or educational purposes, any association organized for such purposes, agencies of the government of the United States or of the Commonwealth, or any person vending or disposing of articles of his or her own growth, producing or manufacture for shipment or delivery from the place of growth, production or manufacture thereof.
(2006 Code, § 24-402) (Ord. 12/27/1979D, passed 12-27-1979, § 2; Ord. 95-04, passed 12-28-1995, Art. I; Ord. 2006-3, passed 7-10-2006)