§ 7-26. Definitions.

The following words, terms 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:

Employee shall mean all persons directly connected with the business, including the owner or operator.

Local business tax shall mean the fees charged and the method by which the city grants the privilege of engaging in or managing any business, profession, or occupation within the city's jurisdiction.

Local business tax receipt shall mean the document that is issued by the city that evidences that the person in whose name the document is issued has complied with the provisions of this chapter relating to the local business tax.

Local business tax year shall mean the twelve-month period for which a local business tax receipt is valid.

Merchandise shall mean any goods, wares or commodities bought or sold in the usual course of trade or business.

Merchant shall mean any person engaged in the business of selling merchandise at retail or wholesale.

Person shall mean any individual, firm, partnership, joint adventure, syndicate, or other group or combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor, administrator, receiver, or other fiduciary, and includes the plural as well as the singular.

Person in charge shall mean the person in the place of business at any time who is charged with the duty of supervising, operating or managing such business at such time.

Retail merchant shall mean any merchant who sells to the consumer or for any purpose other than resale.

Sale shall mean the transfer of ownership, title or possession whether conditional or otherwise for a consideration.

Wholesale merchant shall mean any merchant who sells to another person for the purpose of resale.

(Code 1972, § 11-4; Ord. No. 76-J, § 2(11-4), 7-5-90; Ord. No. 76-07-A, § 14, 9-11-07)