(a) “User” mean any person who is self-employed or who is employed within the City by an employer located within the City and whose conduct is consistent with that of an employee benefiting from the use of municipal services as stated in Section 780.03 of this Article.
(b) “Municipal service or municipal services” shall mean any valuable service provided by the City of Parkersburg, its departments, boards, commissions and agents, which shall include, but not limited to, fire protection, flood protection, police protection, street maintenance and improvement, street lighting, and other valuable City services.
(c) “User of municipal services” shall mean any person, as defined in this section, who uses any municipal service, as defined in this section, and who is found or declared to be such a user in section 780.03 of this Article.
(d) “Fee” shall mean the city service user fee to be imposed by the provisions of this Article.
(e) “Director” shall mean the Director of Finance as designated and defined in section 4.3, Chapter 3, Article IV of the Official Charter of the City of Parkersburg as amended.
(f) “Business” shall mean all activities engaged in or caused to be engaged in with the object of gain or economic benefit, either direct or indirect.
(g) “City” shall mean the City of Parkersburg.
(h) “Employer” shall mean any person, partnership, limited partnership, limited liability company, association (unincorporated or otherwise), corporation, institution, trust, governmental body or unit or agency, or any other entity (whether its principal activity is for-profit or not-for-profit) situated, doing business, or conducting its principal activity in the city and who employs an employee, as defined herein.
(i) “Employee” shall mean any individual who is employed at or physically reports to one or more locations within the City and is on the payroll of an employer, on a full-time or part-time basis, in exchange for salary, wages or other compensation.
(j) “Employed” shall include an employee working for an employer so as to be subject to any federal or state employment or wage withholding requirement and a self-employed individual working as a sole proprietor or member of a firm so as to be subject to self-employment tax. An employee shall be considered employed in a calendar week so long as the employee remains on the current payroll of an employer deriving compensation for such week and the employee has not been permanently assigned to an office or place of business outside the City. A self-employed individual shall be considered employed in a calendar week so long as such individual has not permanently discontinued employment within the City.
(k) “Self Employed Individual” shall mean an individual who regularly maintains an office or place of business for conducting any livelihood, job, trade, profession, occupation, business or enterprise of any kind within the City’s geographical boundaries over the course of four or more calendar weeks, which need not be consecutive, in any given calendar year.
(Ord. 0-1382. Passed 1-11-11.)