For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having the agency for the manufacturer, producer or distributor.
BUSINESS. Any business, trade, occupation, profession, avocation or calling of any kind, subject, by the provisions of this chapter, to a license tax.
ENGAGED IN THE BUSINESS. Engaged in the business as owner or operator.
FISCAL YEAR. The period beginning July 1 and ending June 1 next following.
QUARTER. Any three consecutive months.
(1997 Code, § 110.01)