§ 10-26. Definitions.  


Latest version.
  • 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:

    Business includes each trade, occupation, profession, business and franchise taxed under this article.

    Person includes any individual, trustee, executor, other fiduciary, corporation, unincorporated association, partnership, sole proprietorship, company, firm or other legal entity.

    Seasonal means a business conducted for profit six (6) months out of the year or less.

(Ord. of 6-1-81, § 1)