§ 22-32. Definitions.

As used in this article, the following terms shall have the meanings ascribed to them in this section, unless context clearly indicates otherwise:

Administrative fee means the approximate reasonable cost of processing the occupation tax.

Employee means an individual whose work is performed under the direction and 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 or office shall include any structure or vehicle where a business, profession, or occupation is conducted, but shall not include a temporary or construction work site which serves a single customer or project or a vehicle used for sales or delivery by a business or practitioner of a profession.

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

Person includes sole proprietors, corporations, partnerships, or any other form of business organization, but excludes nonprofit organizations and state, federal or local governments or instrumentalities thereof.

Practitioner of profession or occupation is one who by state law requires state licensure regulating such profession or occupation. The 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 the city 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 city. A regulatory fee may not include an administrative fee.

(Amd. of 7-28-03, § 1)