For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
EMPLOYEE. Any person engaging in or following any trade, occupation or profession within the meaning of TRADE, OCCUPATION and PROFESSIONS below.
EMPLOYER. Any person, business, firm, corporation, partnership, association, governmental body, unit, administration or agency or other entity or organization, that employs one or more persons in any trade, occupation or profession in the city with the meaning of TRADE, OCCUPATION and PROFESSIONS below.
GROSS RECEIPTS AND COMPENSATION. The total gross amount of all salaries, wages, commissions, bonuses or other money payments of any kind, or other considerations having monetary value, that a person received 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. GROSS RECEIPTS AND COMPENSATION shall not mean or include amounts paid to traveling salesmen or other workers as allowances or reimbursement for traveling 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 this employer. In the case of self-employed persons, GROSS RECEIPTS AND COMPENSATION shall mean the total revenue of the business or profession, less all deductible costs of operations except income taxes.
LICENSEE. Any person required to file a return or to pay a license fee under this chapter.
TRADE, OCCUPATION and PROFESSIONS. 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, tradesman, manager, official or other employee, including any nonresident of the city who is employed by any employer as defined herein, 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 received a salary or other compensation for his or her personal services rendered in the business of the firm or corporation. TRADE, OCCUPATION and PROFESSIONS shall also include the holding of any kind of office or position, either by election or appointment, by any federal, state, county or city officers or employee, or employee of any governmental body, unit administration or agency, or other entity, where the services of the official or employee are rendered within the city, and shall further include all employment by the city whether the services are rendered within or without the city.
(Prior Code, § 113.01) (Ord. 541, passed 9-1-1992)