For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Any business, whether a person engaged expressly or impliedly holds himself or herself out as engaged in business or supplying his or her products or a commodity or service to the public as a class or a limited portion of the public or sells any goods, wares, merchandise of any kind or provides a service of any kind; provided, however, that BUSINESS shall not include sales of products of the farm, garden, or dairy by the producer or grower thereof; occasional sales by societies acting for charitable, religious or benevolent purposes; judicial sales directed by law or court order; or any business the gross income of which is less than $1,000 per license year.
BUSINESS FRANCHISE REGISTRATION CERTIFICATE. A franchise or certificate authorizing a person to conduct business within the city and when referred to in this article as certificate or registration, shall mean BUSINESS FRANCHISE REGISTRATION CERTIFICATE.
CITY COLLECTOR-TREASURER. The City Collector-Treasurer or his or her agent.
GROSS INCOME. The gross receipts of the business received as compensation for personal services and from trade, commerce, or sales and the value accruing from the sale of tangible property (real or personal), or service, or both, without any deduction on account of the cost of property sold, materials used, labor costs, taxes or any other expense whatsoever.
PERSON or COMPANY. Any individual, firm, copartnership, joint venture, association, corporation, trust, and any other group or combination acting as a unit in the plural, as well as the singular and when used in connection with the penalties imposed by § 705.99 of this article, shall mean and include the officers, directors, trustees, or members of any firm, copartnership, joint venture, association, corporation, trust or any other groups acting as a unit.
(Ord. passed 6-4-1984)