For the purposes of this article:
(a) "Business" means any business, whether a person engaged expressly or impliedly holds himself out as engaged in business or supplying his products or a commodity or service to the public as a class or a limited portion of the public, or sells any goods, wares, merchandise of any kind, or provides a service of any kind; provided, however, that "business" shall not include 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 purposes; judicial sales directed by law or court order.
(b) "Gross income" means 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 costs, taxes or any other expense whatsoever.
(c) "Person" or "company" means and includes any individual, firm, copartnership, joint venture, association, corporation, trust and any other group or combination acting as a unit in the plural as well as the singular and when used in connection with the penalties imposed by this article, shall mean and include the officers, directors, trustees or members of any firm, copartnership, joint venture, association, corporation, trust or any other groups acting as a unit.
(Passed 4-13-81.)