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, occupation, profession, avocation or calling of any kind, subject, by the provision of this chapter, to a license tax.
ENGAGED IN THE BUSINESS. Engaged in the business as an owner or operator.
FISCAL YEAR. The period beginning with July 1 and ending with June 30 the next following year.
PERSON. Any person, firm, partnership, company or corporation.
QUARTER. Any three consecutive months.
(Prior Code, § 110.01)