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 manufacturing, 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 BUSINESS. Engaged in the business as owner or operator.
FISCAL YEAR. The period beginning with the July 1 and ending with the next following June 30.
PERSON. Any person, firm, partnership, company or corporation.
QUARTER. Any three consecutive months.
(1992 Code, § 110.01)