For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Includes each trade, occupation, profession, business, and franchise taxed under this chapter.
ELECTRONIC GAMING OPERATION. Includes any business enterprise, whether as a principal or accessory use, where persons utilize electronic machines, including but not limited to computers and gaming terminals (collectively the “electronic gaming machines”), to conduct games of chance, including sweepstakes, and by which cash, merchandise or other items of value are redeemed or otherwise distributed, whether or not the value of such distribution is determined by electronic games played or by predetermined odds. Any machine that provides access solely to the Internet and does not offer users opportunity to play a game of chance associated with free game entries given to patrons when they purchase Internet usage time is not an electronic gaming machine. ELECTRONIC GAMING OPERATIONS may include, but are not limited to, internet cafés, internet sweepstakes, electronic gaming machine/operations, or cybercafés. ELECTRONIC GAMING OPERATIONS do not include the following:
(1) Any business that only sells Internet access without an accompanying free entry into a game of chance; or
(2) Any lottery approved by the state or any nonprofit operation that is otherwise lawful under state law (for example, church or civic fundraisers).
PERSON. Includes any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm, or other legal entity.
SEASONAL. The nature of a business when it is conducted for profit six months or less out of the year.
(Prior Code, § 16-1) (Ord. passed 6-22-1993)