(2) Except as otherwise defined in this subchapter, terms, phrases, occupations, trades, commercial ventures and terms of art used in sections of this subchapter other than those referred to in division (A)(1) above shall have the meaning given to them in the West Virginia Code, as amended and currently in force and, when there is more than one such meaning, they shall have the meaning given in the sections of the West Virginia Code imposing any state license tax correlative to the city’s license tax.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
FEE and TAX. May be used interchangeably to refer to the charges imposed under this subchapter.
PERSON. Includes, wherever the context will permit, not only natural persons, but all other legal entities such as partnerships, corporations, business trusts and the like.
(1986 Code, § 741.02)