§ 10-1. Definitions.

Wherever in this chapter, the words defined or construed in this section are used, they shall, unless the context requires otherwise, be deemed to have the following meanings:

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 provisions of this chapter to a license tax.

Engaged in the business. Engaged in the business as owner or operator.

Fiscal year. The period beginning with the first day of July and ending with the thirtieth day of June next following.

Gross receipts. All earnings, receipts, fees, commissions, broker's charges, rentals and income whatsoever arising from or growing out of the conduct of the business, occupation or profession licensed under this chapter during the license tax year immediately preceding the license tax year for which the tax is being computed, without any deduction whatsoever, unless otherwise expressly provided.

Person. Any person, firm, partnership, company or corporation.

Quarter. Any three (3) consecutive months.

(Comp. 1961, p. 37, § 1; Ord. No. 2001-04-09/O-5, § I)