For the purposes of this article, the following terms, phrases, words and their derivations shall have the meanings given herein.

     Business. Includes all kinds of vocations, occupations, professions, enterprises, establishments, and all other kinds of activities and matters, together with all devices, machines, vehicles and appurtenances used therein, any of which are conducted for private profit or benefit, either directly or indirectly, on any premises in this city, or anywhere else within its jurisdiction, as permitted by the statutes of Missouri, and as provided for by the charter of the city.

     Employee. A regular employee or associate is one who works in the service of the licensee twenty (20) hours or more per week during thirty (30) or more weeks per year.

     Garage sale. The sale or offering for sale to the general public of over five (5) items of personal property on any portion of a lot in a residential zoning district, as defined in section 29-3 of this Code, whether within or outside any building. Sales of programs and food and beverage items at school athletic events shall not be deemed to constitute garage sales.

     Gross receipts. Unless otherwise provided, the aggregate amount of all sales within the city limits, and shall include the receipt of cash, credits and property of any kind or nature without any deduction therefrom on account of the cost of any items sold, the cost of any materials used, or of any labor, service costs, interest paid or payable, or any losses or any other expenses whatsoever; gross receipts is meant to include gross annual commissions (to apply to real estate brokers and agents, insurance agents, agents and solicitors for surety companies or bonding companies and any other business whose income is calculated by

commissions); provided, however, that the following shall be excluded from any computation of gross receipts if the books of accounts segregate the amounts as to reflect such exclusions:

    (1)    Receipts of traded merchandise recorded as cash receipts and resold and recorded as a sale upon such resale; provided, this subparagraph has no application to utilities licensed under chapter 26, Article V, divisions 2 and 3 of this Code.

    (2)    Interdepartmental sales within the organization of the seller.

    (3)    Such part of the sales price of property returned by the purchasers as is refunded either in cash or by credit.

    (4)    Receipts of refundable deposits, except that portion of refundable deposits forfeited and taken into the gross receipts of the seller.

     License or licensee. Include, respectively, the words "permit" or "permittee," or the holder for any use or period of time of any similar privilege, wherever relevant to any provision of this article or other law or ordinance.

     Person. Includes individual natural persons, partnerships, joint ventures, societies, associations, clubs, trustees, trusts or corporations; or any officers, agents, employees, factors, or any kind of personal representatives of any thereof, in any capacity, acting either for himself, or for any other person, under either personal appointment or pursuant to law. The term" person" shall not be deemed to include the servants, agents, officers, or employees of a person, as herein defined, while such servants, agents, officers or employees are engaged in or carrying on or aiding in the conducting, engaging in, or carrying on of the business, trade, calling, privilege, vocation or profession of such person when such person is duly licensed to carry on such business, trade, calling, privilege, vocation or profession, except as may be otherwise provided herein.

     Premises. Includes all lands, structures, places and also the equipment and appurtenances connected or used therewith in any business, and also any personal property which is either affixed to or is otherwise used in connection with any other business conducted on such premises.

     Related occupation. An occupation customarily incident to that occupation in which the licensee is primarily engaged, and which is similar in nature insofar as the type of item sold or service offered or performed.

(Code 1964, § 11.030; Ord. No. 15454, § 1, 12-1-97; Ord. No. , § 1, 7-21-08)

     Cross reference(s)--Definitions and rules of construction generally, § 1-2.