§ 110.01  DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   "BUSINESS."  Each trade, occupation, profession, business, and franchise taxed under this chapter. A business is "SEASONAL" in nature when it is conducted for profit six months out of the year or less.
   "PERSON."  Any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm, or other legal entity.
('72 Code, § 7-4.1)(Ord. 1090, passed 1-12-89)