For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Professions, trades, and occupations and all and every kind of calling whether or not carried on for profit.
COLLECTOR. The City Manager, or other city officer charged with the administration of this chapter.
PERSONS. All domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.
SALE. The transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.
SWORN STATEMENT. An affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.
(`67 Code, § 6-1-1)