§ 21-131. Definitions.

Business: All activities or acts, either personal or on behalf of a corporate entity, engaged in and caused to be engaged in with the object of gain, benefit, or advantage, either direct or indirect, but not including casual activities or sales.

Engaged in business: The commencing, conducting, operating, managing or carrying on of a business and the exercise of corporate or franchise powers, whether done as owner, or by means of an officer, agent, manager, employee, servant, or otherwise, whether operating from a fixed location in the city or entering the city from an outside location to engage in such activities, or storing or using tangible personal property in this municipality.

Person: An individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver, syndicate, broker, the Federal Government, the State, or any political subdivision or agency of the State. For the purpose of this chapter, a person shall be considered a distinct and separate person from any general or limited partnership or joint venture or other association with which such person is affiliated. A subsidiary corporation shall be considered a separate person from its parent corporation for purposes of taxation of transactions with its parent corporation.

Shall: The words "shall," "will," and "must" all refer to mandatory actions.

Tax Collector: Means the city manager or his designee or agent for all purposes under this chapter.

(Ord. No. 2990, § 1, 5-24-16, effective 1-1-17)