Sec. 13-5. Definitions.
A. For the purposes of this article, unless the context otherwise requires, the definitions contained in Chapter 14 shall be applicable.
B. For the purposes of this article, unless the context otherwise requires, the following words and phrases shall be construed as defined in this section:
1. Additional tax means any tax that is set forth as a separate charge:
a. On any receipt, invoice, statement or similar record that is provided to a customer; or
b. In the books and records of the taxpayer, even if that separate charge was not itemized on any receipt, invoice, statement or similar record provided to the customer.
2. Business means all activities and acts, personal or corporate, engaged in and caused to be engaged in, with the object of gain, benefit, or advantage, either direct or indirect.
3. Collector means the Tax Collector or the Deputy Finance Director responsible for the collection of delinquent accounts owed to the City.
4. Family unit means, regardless of place of residence, the husband, the wife and all children of either or both under the age of eighteen years.
5. Original business means the business activity, by whatever form or entity conducted, that proposes to or does cease operation as such form or entity, whether or not such cessation is by change of legal status of the entity, voluntary or involuntary cessation of activity, or transfer of assets, control or ownership to another person.
6. Successor business means that person who proposes to carry on or continue, in a substantially similar manner, the original business activity of another person through the acquisition and use, by any means, of such indicia of ownership or control over the operational characteristics of the original business activity of another so as to enable it to carry on or continue such activity.
7. Tax, taxes and tax liability means all of the taxes, fees, penalties and interest described in Section 13-4 applicable to a particular business or activity.
8. Transfer means the change in control over the day-to-day activities of the business from one person to another. (Ord. No. G-2075, § 1; Ord. No. G-2976, § 3; Ord. No. G-3192, § 3; Ord. No. G-5349, § 1, 2009)
Cross reference—Definitions and rules of construction generally, § 1-2.