The following words and phrases, when used in this article shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
(a) "Business" means any activity carried on or exercised for gain or profit in the City, including but not limited to, the sale of merchandise or other tangible personalty or the performance of services. As to those taxpayers having a place of business within the City, "business" includes all activities carried on within the City and those carried on outside the City attributable to the place of business within the City. (Ord. 28-1993 §1. Passed 11-3-93.)
(b) "City" means the City of York.
(c) "License year" means the calendar year beginning January 1, 1987 and each calendar year thereafter.
(d) "License Tax Officer" means the person authorized and empowered by Council to collect the taxes imposed hereby and to enforce the provisions of this article.
(e) "Person" means any individual, partnership, limited partnership, association, firm or corporation. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
(f) “Gross volume of business” means the money or money’s worth received by any vendor in, or by reason of, the sale of goods, wares, merchandise, or services rendered.
(g) “Service” means any act or instance of helping or benefitting another for consideration.
(h) “Taxpayer” means a person subject to the payment of the tax imposed by this article.
(i) “Tax year” means the calendar year beginning January 1, 1987, and each calendar year thereafter.
(j) “Treasurer” means the Treasurer of the City of York.
(Ord. 21-1987 §2. Passed 7-21-87.)