For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. A person authorized to promote, represent and/or sell for an agency or business.
BUSINESS. Includes every trade, occupation, profession, business and franchise or other activity engaged in by any person or legal entity for gain, profit, benefit or advantage, taxed under this article.
BUSINESS LICENSE ADMINISTRATOR (“ADMINISTRATOR” HEREINAFTER). The designated individual employed by the city who is charged with the responsibility of administering this chapter. The governing body charges the Administrator to collect these taxes by all lawful means necessary as pursuant to G.S. § 105-350.
CITY. City of Oxford.
FISCAL YEAR. The period beginning with July 1 and ending on June 30.
LICENSEE. A person who has properly obtained a privilege license pursuant to this chapter.
PERSON. Includes any individual, trustee, executor, other fiduciary, corporation, association, partnership, sole proprietorship, company, firm or other legal entity.
STATE. The State of North Carolina.
TAX COLLECTOR. The designated individual(s) in the city who is charged with the responsibility of administering this article. The governing body charges the Tax Collector to collect these taxes by all lawful means necessary as pursuant to G.S. § 105-350.
(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)