Ordinance 3237 - Laserfiche WebLink

• i 3 . Consigning, shipping or transferring extracted or manufactured products to another either without consideration or in the performance of contracts; 4. Any other use of products extracted or manufactured on a commercial scale under such rules and regulations as the clerk shall prescribe. (k) The word "business" includes all activities business engaged in with the object of gain, benefit or advantage to the tax- payer or to another 2erson or class, directly or indirectly. (1) The term "engaging in business" means commencing, conducting or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conduct- ing such business. (m) The term "cash discount" means a deduction from discount the invoice price of goods or charge for services which is allowed if the bill is Paid on or before a specified date . (n) The term "tuition fee" shall be construed to include library, laboratory, health service and other special fees , and amounts charged for room and board by an educational institution tuition when the property or service for which such charges are made is fee furnished exclusively to the students or faculty of such institutions: ' Provided, that the term "educational institution, " as used herein, shall be construed to mean only those institutions created or generally accredited as such by the State and offering to students an educational program of a general academic nature , or those insti- tutions which are not operated for profit and which are privately ;; endowed under a deed of trust to offer instruction in trade , industry and agriculture , but not including specialty schools, business ' colleges, trade schools or similar institutions. (o) The word "successor" means any person who shall, through direct or mesne conveyance , purchase or succeed to the successor business, or portion thereof, or the whole or any part of the stock of goods, wares or merchandise or fixtures or any interest therein of a taxpayer quitting, selling out , exchanging or otherwise dispos- ing of his business. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor. 1p) The word "ta.xpayer" includes any individual, group of individuals , corporation or association required to have a taxpayer Business License hereunder , or liable for any license fee or tax, or for the collection of any license fee or tax hereunder , or who en- gages in any business, or who performs any act, for which a license fee or tax is imposed by this ordinance. (q) Words in the singular number shall include the plural, and the Plural shall include the singular. Words in one gender shall include all other genders. -3-