§ 30-91. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this article, except where the context clearly indicates a different meaning:

Administrative fee means a component of an occupation tax which approximates the reasonable cost of handling and processing the occupation tax.

Business refers to any person, private enterprise, company, or corporation that engages in goods and services exchanged for one another or for monetary gain, either directly or indirectly.

Business license or occupation tax certificate means the actual document that is issued upon compliance with this article and payment of the applicable tax, administrative fee, and any interest as applicable. The use of the term "business license" has become commonplace in referring to the occupation tax certificate. Its use in this regard is not intended to be construed as a legal or formal licensing requirement but rather only as referring to an occupation tax certificate, the issuance of which shows compliance with the occupation tax requirements of this article.

Dominant line means the type of business, within a multiple-line business, that the greatest amount of income is derived from.

Employee means an individual whose work is performed under the supervision of the employer and whose employer withholds FICA, federal income tax, or state income tax from such individual's compensation or whose employer issues to such individual for purposes of documenting compensation a form I.R.S. W-2 but not a form I.R.S. 1099.

Location of office means any structure where a business, profession, or occupation is conducted.

Occupation tax means a tax levied on persons, partnerships, corporations, or other entities for engaging in an occupation, profession, or business for revenue raising purposes.

Person shall be held to include sole proprietors, corporations, partnerships or any other form of business organization.

Practitioner of profession or occupation means one who by state law requires state licensure regulating such profession or occupation. This term shall not include a practitioner who is an employee of a business, if the business pays an occupation tax.

Regulatory fees means payments, whether designated as license fees, permit fees, or by another name, which are required by a local government as an exercise of its police power and as a part of or an aid to regulation of an occupation, profession, or business. The amount of a regulatory fee shall approximate the reasonable cost of the actual regulatory activity performed by the county. A regulatory fee may not include an administrative fee.

(Res. No. 18-32, § 1(Exh. A), 7-10-2018)

Cross reference

Definitions generally, § 1-4.