For the purpose of this subchapter, 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 subchapter.
PERSON. Includes but is not limited to any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm or other legal entity.
SEASONAL. A business is SEASONAL in nature when it is conducted for profit six months out of the year or less.
(1995 Code, § 14-17) (Ord. passed 5-30-1995)