3-13-2: DEFINITIONS:
IN THE CITY OF SANDPOINT: Within the municipal boundaries of the city of Sandpoint, Bonner County, Idaho.
PERSON: Means and includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit.
TAXPAYER: Any person subject to or liable for any tax or payment of any tax imposed under this chapter. (Ord. 1320, 12-2-2015, eff. 1-1-2016)