§ 13-62. Definition.  


Latest version.
  • The term "person" as used herein shall refer to any natural person, sole proprietorship, partnership, corporation, association, firm, or other legal entity which engages in, carries on or follows any trade, business, vocation, profession or calling within the city, except such persons who are exempt from payment of occupation taxes and licensing procedures by the laws of the state or the laws of the United States.

(Ord. 45-94, § 2(b), 9-6-94)