§ 16-16. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Business includes all activities or acts, including professions, trades and occupations, personal or corporate, engaged in and caused to be engaged in for direct or indirect gain, benefit or advantage, but does not include isolated transactions made by persons who does not represent themselves as regularly transacting business.

City Manager means the City Manager or designee.

Federally exempt organization means an organization determined exempt under 26 U.S.C. section 501(c) by the Commissioner of Internal Revenue Service.

Governmental entity means the federal government, the State of Arizona, any other state, and any political subdivision, department, or agency of any of these governments.

Merchant business shall mean any business subject to the transaction privilege tax that has a fixed business location, including a residence or any other building, in the City for any part of a year.

Person means an individual, firm, partnership, joint venture, association, company, corporation, estate, trust, receiver, syndicate, broker, the federal government, this state, and any group acting as a unit, including any governmental entity, or any political subdivision or agency of this state. For the purposes of this chapter, a person shall be considered a distinct and separate person from any general or limited partnership or joint venture or other association with which such person is affiliated. A subsidiary corporation shall be considered a separate person from its parent corporation.

Public educational entity means any educational entity operated pursuant to Arizona Revised Statutes, Title 15.

Service business means a business not subject to the transaction privilege tax that has a fixed business location, including a residence or any other building, in the City for any part of a year, including any person or entity that provides assistance such as consulting, educational, financial, legal, medical, personal, and technical services, but does not sell tangible personal property (goods) directly to a consumer.

Transaction privilege tax means the tax imposed by Appendix C of the Scottsdale Revised Code.

(Code 1972, § 6-101; Ord. No. 2244, § 1, 6-5-89; Ord. No. 4309, § 1, 6-13-17)