(A) Definitions. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS, TRADE, OCCUPATION, or PROFESSION.
(a) The doing of any kind of personal services, or the holding of any kind of position or job within the city, any clerk, laborer, tradesmen, manager, official, or other employee, including any nonresident 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 such 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 such partner or officer receives a salary for his or her personal services rendered in the business of such firm or corporation, except as otherwise exempted in § 110.31 hereof.
(b) The holding of any office or position, either by election or appointment, by any federal, state, county, or city officers or employees, or employee of any government body or unit or administration or agency, or other entity where the services of such official or employee are rendered within the city.
CITY. The City of Park Hills, Kentucky.
EMPLOYEE. Any person who renders services to another for a financial consideration or its equivalent, under an express or implied contract, and who is under the control and direction of the latter, and shall include temporary, provisional, casual, or part-time employment.
EMPLOYER. An individual, co-partnership, association, corporation, government body or unit, or administration or agency, or any other entity, who or that employs one or more persons on a salary, wage, commission, or other compensation basis, or a self-employed person without employees, regardless of whether such employer, or self-employed person, is engaged in business as above defined, or is excluded by the terms of said definition.
FRAUD. Willful intent to evade license fees with prior knowledge of this subchapter.
GROSS RECEIPTS AND COMPENSATION. The total gross amount of all salaries, wages, commissions, bonuses, or other considerations having monetary value, which a person 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 salesperson or other workers as allowances or reimbursements 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 his or her employer.
LICENSE INSPECTOR. The person designated by the City Council to administer the provisions of this subchapter, collect the sums due hereunder, and enforce the provisions hereof, be it the City Clerk/Treasurer or collector of taxes, or otherwise.
LICENSEE. Any person required to file a return or to pay a license fee under this subchapter.
NEGLIGENCE. The intentional disregard of this subchapter and timely filing of return deadline.
PERSON.
(a) Every natural person, co-partnership, fiduciary, association, or corporation, or self-employed person, firm, corporation, or other business entity without employees.
(b) Whenever the term PERSON is used in any clause prescribing and imposing a penalty, in the nature of a fine or imprisonment, the word, as applied to association, shall mean the partners or members thereof, and as applied to corporations, the officers and directors.
UNDERPAYMENT. The total amount of all deficiencies.
(B) Tense and gender. The singular shall include the plural and vice versa, and the masculine shall include the feminine and the gender neutral.
(2010 Code, § 111.01)