§ 3.24.020. Definitions

For the purpose of this chapter, the following words and phrases shall have the meaning respectively ascribed to them by this section, unless otherwise specifically provided:

A.

Administrator shall mean the city clerk or his/her designee.

B.

Business shall mean any business, commercial enterprise, trade, calling vocation, profession or any means of livelihood whether or not carried on for gain or profit, and includes the offering of real property for rental by the owner of such property.

C.

City shall mean the City of Isleton, a municipal corporation in the State of California.

D.

City treasurer shall mean the city treasurer of the City of Isleton or his or her designee.

E.

Engaged in business , carrying on business , or transacting business , herein used interchangeably, shall mean commencing, conducting, operating, managing, engaging in or carrying on of business by any person whether done as owner or by means of an officer, agent, manager, employee, servant, or lessee of any of them, whether operating from a fixed location in the city or coming into the city from an outside location not engage in said activities.

F.

Gross receipts shall have the same meaning as said term is defined in California Revenue and Taxation Code section 6012 et seq. as the same now reads or is hereafter amended.

G.

Person shall include all domestic and foreign corporations; associations; syndicates; joint stock corporations, partnerships of every kind; clubs, Massachusetts business or common law trusts; societies and individuals, transacting and carrying on any business in the city, other than strictly as a salaried employee.

H.

Certificate or business operations tax certificate shall mean the receipt given by the city treasurer which indicates that the tax imposed by this chapter has been paid.

(Ord. No. 333)