For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Professions, trades, occupations and every kind of calling whether or not carried on for profit.
BUSINESS OPERATION TAX. The tax paid as required by any or all provisions of this subchapter and shall herein be referred to as "business tax," or "tax," except as otherwise specified.
BUSINESS OPERATION TAX CERTIFICATE. The receipt for taxes paid as required by any or all provisions of this subchapter and shall herein be referred to as "tax certificate" or "certificate," except as otherwise specified.
EMPLOYEE. All individuals engaged in the operation or conduct of any business in the city, whether as owner, any member of the owner's family, partner, agent, officer, manager, solicitor and any other persons employed or working in such business.
ESTABLISHED PLACE OF BUSINESS. Any permanent warehouse, building or structure owned in fee or leased, located within the city at which the owner or lessee carries on a legitimate permanent business in good faith and at which stocks of the goods sold or distributed, if any, are produced, stored or kept in quantities usually carried and reasonably adequate to meet the requirements of the business, and, in the case of a service, shall also mean a place where such owner or lessee or an employee thereof may regularly be found. It does not mean tents, temporary stands or other temporary structures or permanent structures occupied pursuant to temporary arrangements.
PERSON. 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.
SOLICITOR. One who travels from house to house or place to place taking orders for sale of goods for future delivery or for services to be performed in the future. He may or may not take a deposit. It includes one who occupies premises for the sole purpose of exhibiting samples and taking orders for future delivery.
TAX COLLECTOR. The officer or person appointed by the City Council by resolution or ordinance to perform the duties of Tax Collector as set forth in this subchapter.
WHEELED VEHICLE. Any automobile, truck, tank truck, trailer, wagon, cart and all other contrivances used or capable of being used as a means of transportation of persons or property that move or roll on one or more wheels.
('64 Code, § 13-1) (Ord. 50, passed - - ; Ord. 397, passed 3-22-71)