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 by two or more persons.
BUSINESS. An enterprise, activity, or undertaking of any nature conducted for gain or profit, or conducted by an individual, co-partnership, association, or any other entity, but shall not include the usual activities of boards of trade, chambers of commerce, trade associations, or unions, or other associations performing the services usually performed by trade associations or unions; funds or foundations; corporations or associations organized and operated exclusively for religious, charitable, scientific, literary, education or civic purposes, or for the preventions of cruelty to children or animals, for clubs or fraternal organizations operated exclusively for social, literary, educational, or fraternal purposes where no part of the earnings or income or receipts for such units, groups, or associations inures to the benefit of any private shareholder or individual.
BUSINESS RECEIPTS. The sum total of gross receipts from sales plus gross credit or charges for work done and performed or services rendered.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, this state, or any other state, territory, or foreign country or dependency.
DIRECTOR OF FINANCE. The Director of Finance of the city, the City Clerk, or the Code Enforcement Officer when the city does not have a Director of Finance.
EMPLOYEE. Includes any person engaging in or following any trade, occupation, profession, or activity within the meaning of occupations, and the like in this section.
EMPLOYER. Include any individual, person, limited liability company, partnership, association, corporation, governmental body or unit or administration or agency, or any other entity, who or that employs one or more persons a salary, wage, commission, or other compensation basis.
FIDUCIARY. A person who holds in trust, property, monies, or properties, to which another has a beneficial title or interest, or who receives and controls income for another person.
LICENSEE. Include any person required to file a return or to pay a license fee under this chapter.
NET PROFITS. The net income for the operation of a business or enterprise after provision for all costs and expenses incurred in the conduct of a business, shall be the same as reported for federal income tax purposes excluding items exempted under this chapter, without deduction for federal, state, or local taxes based on net income.
OCCUPATIONS, TRADE, PROFESSION, or OTHER ACTIVITY. Include the doing of any kind of work, the rendering of any kind of personal service or the holding of any kind of positions 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 an employer as defined in this section, where the relationship between the individual performing the services and the person for whom such services are rendered is, as to those services the legal relationship of employer and employee, including also a partner of the firm or an officer of the firm or a corporation if such partner of a firm or corporation or officer thereof receives a salary for his or her personal services rendered in the business of such firm or corporation, and shall also include and mean the holding of any kind of office or position, either by election or appointment, by the federal, state, county, or city officer or employee where the services of such official or employee are rendered within the city.
PAYROLLS. The total wages, salaries, and other personal monetary compensation.
PERSON. Any natural person, copartnership, limited liability company, 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 members thereof, and as applied to corporations, shall mean the officers and directors thereof.
SALARIES, WAGES, COMMISSIONS, and OTHER COMPENSATIONS. Include the total gross amount of all salaries, wages, commissions, bonuses, share of net partnership receipts or withdrawals, corporate dividends paid in lieu of salaries or wages, and any other payment or other consideration which a person receives from or is entitled to, for any work done, or personal services rendered in any trade, occupation, or profession or any other activity, including all deductions whether for tax, insurance, or other. Amount paid to traveling salespersons or other workers as allowance or reimbursement for travel or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to his or her employer are excluded from the foregoing definition.
(Prior Code, § 110.01) (Ord. 220.23C, passed 6-11-2020)