§ 13-125.1. Definitions.

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

A&P Tax means the gross receipts taxes levied by Ordinance Numbers 79-89, 47-01 and 14-11, as amended from time to time.

Commission means the Advertising and Promotion Commission of Fort Smith, Arkansas, and any of its authorized or designated employees, agents, representatives, committees, or bodies.

City means the City of Fort Smith, Arkansas.

Person means any individual, trust, estate, fiduciary, firm, partnership, limited liability company, or corporation.

Seller means any person subject to or liable for the A&P Tax. With respect to any seller that is a business entity, a seller shall also include its owners, officers, and employees whose duties include: (1) Filing any tax return required by or pursuant to this article or (2) accounting for or remitting the proper amount of A&P Tax, penalty, or interest required by or pursuant to this article.

Tax return preparer means any person who prepares for compensation, or who employs one (1) or more persons to prepare for compensation, any tax return required by or pursuant to this article. The preparation of a substantial portion of a return shall be treated as if it were the preparation of the return.

(Ord. No. 33-11, § I, 5-3-11)