As used in this Part, certain terms are defined as follows except where the context clearly indicates a different meaning:
BUSINESS - Any activity carried on or exercised for gain or profit in the City including, but not limited to, the sale of merchandise or other tangible personalty or the performance of services and the rental of personalty and/or realty.
CALENDAR YEAR - The period January 1 to December 31, inclusive.
CITY - The City of Reading.
FINANCE DIRECTOR - The person duly appointed by Council to administer the tax.
LICENSE YEAR - The period from January 1 to December 31, inclusive.
PERSON - Any individual, partnership, limited partnership, association, firm or corporation. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
TAXPAYER - A person subject to the payment of the tax imposed by this Part.
TAX YEAR - The period from January 1 to December 31, inclusive.
TREASURER - The Finance Director of the City of Reading.
WHOLESALE DEALER or WHOLESALE VENDOR - Any person who sells to dealers in or vendors of goods, wares and merchandise and to no other person.