For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
“GROSS RECEIPTS.” The gross amount of money or payments of any kind, or other consideration having a monetary value which a person receives or becomes entitled to or is incidental to the conduct of a business within the city.
“LICENSE FEE.” A tax imposed for the privilege of exercising the right to engage in a trade, occupation, or profession for compensation paid by others for oneself, for profit or gain, within the city.
“NET PROFIT.” Gross receipts less ordinary business deductions, recognized as such and allowed by federal and state law in computing income tax liability, whichever may be the lesser, but without deductions for taxes based on income.
“PERSON.” All natural persons, partnerships, firms, associations, governmental bodies and agencies, and corporations, and whenever used in any portions of this chapter prescribing a penalty in the form of fine or imprisonment, shall mean and include the individual members of a firm, partnership, or association and the officers of any governmental body or agency, or any corporation.
“RECEIPTS.” Money or other property of value. Receipts shall be considered as received at the office or place of business of the taxpayer where the services or the transactions giving rise to the receipts are chiefly performed, negotiated, or take place. If the receipts result from orders received by telephone or mail, the receipts shall be allocated to the place of business where the orders are processed. The gross commission of manufacturer’s agent or an insurance agent shall constitute his gross receipts.
“TRADE, OCCUPATION, OR PROFESSION.” Any and all activities and the rendering of any and all services of all kinds or other remuneration, or net profit or gain of any kind when applied to persons so engaged for themselves whether the person is a resident of the city, or not.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 12-2005, passed 6-6-05)