§ 725.01. Definitions.

For the purposes of this Article:

(a)

Business means any business, whether a person is engaged expressly or impliedly holds himself out as engaged in business or supplying his products or a commodity or service to the public as a class or a limited portion of the public or sells any goods, wares, merchandise of any kind or provides a service of any kind. Provided, however, that a business shall not include sales of products of the farm, garden or dairy by the producer or grower thereof; occasional sales by societies acting for charitable, religious or benevolent purposes; or judicial sales directed by law or court order. "Gross income" means the gross receipts of the business received as compensation for personal services and from trade, commerce or sales and the value accruing from the sale of tangible property (real or personal), or service and/or warranty, without any deduction on account of the cost of property sold, materials used, labor costs, taxes or any other expense whatsoever.

(b)

Person or company means any individual, firm, copartnership, joint venture, association, corporation, trust and any other group or combination acting as a unit and when used in connection with the penalties imposed by this Article, means the officers, directors, trustees or members of any firm, copartnership, joint venture, association, corporation, trust or any other groups acting as a unit.

(Code 1979, § 6-1-1; Code 1991, § 725.01; Ord. of 2-5-2018)