111.0313 NONRESIDENT UNINCORPORATED BUSINESS ENTITY.

   "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City of Shaker Heights.

(Ord. 66-135. Enacted 12-27-66.)

111.0314 PERSON.

   "Person" means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any unincorporated entity, means the partners or members thereof, and as applied to corporations, the officers thereof.

(Ord. 66-135. Enacted 12-27-66.)

111.0315 PLACE OF BUSINESS.

   "Place of business" means any bona fide office other than a mere statutory office, factory, warehouse, or other space which is occupied and used by the taxpayer in carrying on any business activity individually or through one (1) or more of his regular employees regularly in attendance.

(Ord. 66-135. Enacted 12-27-66.)