For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having the agency for the manufacturer, producer or distributor.
BUSINESS. Any business, trade, profession or calling of any kind, subject, by the provisions of this chapter, to a license tax.
ENGAGED IN THE BUSINESS. Engaged in the business as either owner or operator.
FISCAL YEAR. The period beginning with July 1 and ending on the June 30 next following.
QUARTER. Any three consecutive months.
(`94 Code, § 10-1)