HomeMy WebLinkAbout1985-2837 DEFINING TERMS FOR LICENSES & BUSINESS REGULATIONS ORDINANCEPNO. 28
AN ORDINANCE relating to licenses and business regulations;
defining terms; and amending Section 5.52.020
of the City of Yakima Municipal Code.
111 BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 5.52.020 of the City of Yakima Municipal
Code is hereby amended to read as follows:
"5.52.020 Definitions. In construing the provisions
of this Chapter, save when otherwise declared or clearly
apparent from the context, the following definitions shall
be applied:
(a) "Year" means calendar year.
(b) "Person" means any individual, firm, copartner-
ship, company, corporation, association, receiver, assignee,
trustee in bankruptcy, trust, estate, joint venture, club,
joint-stock company, business trust, society, or any group
of individuals acting as a unit.
(c) "Business" includes all activities, occupations,
trades, pursuits or professions located and/or engaged in
within the City of Yakima, with the object of gain, benefit
or advantage to the taxpayer, or to another person or class,
directly or indirectly. Each business location shall be
deemed a separate business.
(d) "Engaging in business" means commencing, conducting,
or continuing in any business, and also the exercise of •
corporate or franchise powers, as well as liquidating a
business when the liquidators hold themselves out to the
public as conducting such business.
(e) "Employee" means any person employed at any
business location within the City and/or any person furnish-
ing or performing services within the City, and in addition
includes all persons who are self-employed.
(f) "Taxpayer" includes any person who engages in
business or who is required to have a business license here-
under, or who is liable for any license fee or tax hereunder,
or who performs any act, for which a license fee or tax is
imposed by this Chapter."
Section 2. This ordinance shall be in full force and effect
thirty days after its passage, approval and publication as provided
by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this'
day of , 1985.
'
or
ATTEST:
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City Clerk
Publication Date 'JAN 1 8 1985
Effective Date 8 1985