BUSINESS. All activities or acts, personal or corporate, engaged in and caused to be engaged in with the object of gain, benefit, or advantage, either direct or indirect, or owners/operators of more than one residential rental unit, but not casual activities or sales. The term BUSINESS shall include any trade, business, game, amusement, calling, profession or occupation. BUSINESS does not include schools, churches, athletic groups or nonprofit organizations as deemed by the IRS. For purposes of this chapter, BUSINESS shall not include peddlers (Ch. 8-1 et seq.), special events, or park and swap operation (Ch. 8-3 et seq.).

CASUAL ACTIVITY OR SALE. A transaction of an isolated nature made by a person who neither represents himself to be nor is engaged in a business subject to a registration permit imposed by this chapter.

PERSON. A sole proprietor, firm, partnership, joint venture, association, corporation, estate, trust, receiver, syndicate, or broker. (Ord. 04-902, passed 6-14-2004; Am. Ord. 06-1029, passed 10-10-2006)