For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS TAX RECEIPT COLLECTOR. The Business Tax Receipt Inspector or his designee.
CONTRACTOR. Any person who shall accept orders or be engaged in the business of accepting orders or contracts on a cost plus, fixed fee, stated sum, percentage basis, or any combination thereof, or for compensation other than wages for doing work on or in any building or structure including, but not limited to the following: requiring the use of paint, stone, brick, mortar, cement, wood, structural steel or iron, sheet iron, metallic piping, tin, lead, or any other building material; or to do any paving or curbing on sidewalks or streets, on public or private property, using asphalt, brick, stone, cement, or wood, or any combination; or to excavate for foundations or any other purpose, or to construct sewers, septic tanks, docks, drive piling, bridges, sea walls, or bulkheads of any and all description; and who is engaged in the business of building, remodeling, repairing, razing, or moving, whether it be by contract, fixed fee, sublet, percentage, or any combination thereof, or for compensation other than wages.
MANUFACTURERS and MANUFACTURING. Businesses engaged in manufacturing articles for sale. Under this business tax receipt, the establishment is entitled to sell its articles so manufactured at wholesale only. If the establishment is engaged in sale at retail, it shall be compelled to take out, in addition, a retail merchants’ business tax receipt. If the establishment is specially classified, it shall pay the business tax of the special classification.
MERCHANDISE. Any goods, wares, or commodities bought or sold in the usual course of trade or business.
MERCHANT. Businesses engaged in selling goods, wares, and merchandise in retail or wholesale. Any occupation engaged in selling goods, wares, and merchandise, which is specially classified, shall pay the specially classified business tax receipt, and not the merchants’ business tax receipt; but any business not specially taxed and engaged in such a business, shall pay the merchants’ business tax receipt. Any person who is both a wholesale and retail merchant, as defined below, is required to make separate reports for the wholesale business and for the retail business and to obtain business tax receipts accordingly.
PERSON IN CHARGE. The person in the place of business at any time who is charged with the duty of supervising, operating, or managing the business at that time.
PROFESSIONAL. Persons engaged in the practice of certain professions, each of which are marked. A separate professional business tax receipt for each person engaged in the practice of the profession is required. The business tax receipt is personal and not transferable.
RETAILMERCHANT. Any merchant who sells to the ultimate consumer.
SALE. The transfer of ownership, title, or possession, whether conditional or otherwise, for a consideration.
WHOLESALE MERCHANT. Any merchant who sells merchandise to retailers, to commercial, institutional or professional business users or other wholesalers.
(‘58 Code, § 22.02) (Ord.487, passed -- ; Am. Ord. 487-A, passed -- ; Am.Ord.72-47, passed 6-27-72; Am. Ord. 95-16, passed 11-8-94; Am. Ord. 97-7, passed 10-8-96; Am. Ord. 98-60, passed 9-22-98; Am. Ord. 2007-57, passed 7-10-07; Am. Ord. 2010-02, passed 10-27-09)