When used in this article, "person" shall mean and include natural persons, partnerships, associations, corporations, and all other organizations or groups by means of which any of the hereinafter specified businesses, activities, trades or employments are engaged in or prosecuted, provided that there is excluded sales of products of the farm, garden or dairy by the producer or grower thereof; occasional sales by societies acting for charitable, religious or benevolent judicial sales directed by law or Court order or any business in which the gross income is less than $1,000.00 per licensed year and in this connection "gross income" shall mean the gross receipts of the business received as compensation for personal services and from trade, commerce or sales and the value accruing from the sale of tangible property (real or personal) or service or both without any deduction on account of the cost of property sold, materials used, labor cost, taxes or any other expense whatsoever.
(Ord. 2-24-86.)