For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership, joint venture, or any other form of unincorporated enterprise owned or engaged in by two or more persons.
BUSINESS. An enterprise, activity, profession, or undertaking of any nature conducted for gain or profit, whether conducted by a self-employed person, a corporation, an association, a co-partnership, or any other entity; it shall include specifically, but not exclusively, the rental of any property, real or personal, having a situs in the city, but shall not include the usual activities of a board of trade, chamber of commerce, trade association, or unions; community chest funds or foundations; corporations or associations organized and operated exclusively for religious, charitable, scientific, literary, educational, or fraternal purposes, where no part of the earnings, income, or receipts, of such units, groups, or associations inures to the benefit of any private shareholder or other person.
CITY. The City of Silver Grove, Kentucky.
CORPORATION. A corporation or joint stock company organized under the laws of the United States, Kentucky, another state, territory, or foreign country or a dependency thereof.
EMPLOYEE. Any person engaging in or following any occupation, trade, or profession within the meaning of this section.
EMPLOYER. Any person, business, firm, corporation, partnership, association, or any other kind of organization, who or that employs any person in any occupation, trade, or profession in the city, within the meaning of this section.
GROSS SALARIES, WAGES, COMMISSIONS, AND OTHER COMPENSATION. The total gross amount of all salaries, wages, commissions, bonuses or other monetary payments of any kind, or any other considerations having monetary value, which a person receives from, or is entitled to receive from, his or her employer for any work done or personal services rendered in any occupation, trade, or profession, including all deductions whether for tax, insurance, or other. Amounts paid to traveling salesmen or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer are excluded, but to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to this employer, it is included in the foregoing definition. GROSS SALARIES, WAGES, COMMISSIONS, AND OTHER COMPENSATION shall not mean or include gratuities and tips customarily received by an employee from persons other than his or her employer.
LICENSEE. Any person required to file a return or pay a license fee under this chapter.
OCCUPATIONAL TRADE OR PROFESSION. The joint of any kind of work, the rendering of any kind of personal service, or the holding of any kind of position or job within the city, by any clerk, laborer, tradesman, manager, official, or other employee, including any nonresident, of the city who is employed by any employer as defined in this chapter where the relationship between the individual performing the service and the person from whom such services are rendered is, as to those services, the legal relationship of employer and employee, including also a partner of a firm or any officer of a firm or corporation if such partner or officer receives a salary for his or her personal services rendered in the business of such firm or corporation; and shall also mean and include the holding of any kind of office or position, either by election or appointment, by any federal, state, county, or city officer or employee where the services of such official or employee are rendered within the city.
PERSON. Any natural person, partnership, limited partnership, fiduciary, association, or corporation. Whenever the word PERSON is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to a partnership or other form of unincorporated enterprise, shall mean the partners or officers thereof, and as applied to a corporation, shall mean the officers and directors thereof.
RENTAL PROPERTY. Any form of real estate located within the city, whether or not a structure is located on such, the use or occupancy of which is offered wholly or in part in return for the payment of rent. RENTAL PROPERTY includes any situation where income is received from the ownership and/or operation of real estate with any form of landlord-tenant or lessor-lessee relationship.
RENTAL UNIT. Any single piece of rental property that income is received by the owner and/or operator from a tenant or lessee. A RENTAL UNIT would include, but not be limited to, houses, apartments, garages, mobile homes, pads for mobile homes, vacant land, or any other form of real estate, the use of which involves a landlord-tenant or lessor-lessee relationship.
(2005 Code, § 110.01) (Ord. 89-0301, passed 4-4-1989)