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5.04.010 Definitions
<br />For the purpose of this chapter, the following definitions shall apply:
<br />1. "Business," means and includes all activities, occupations, trades, pursuits,
<br />or professions located or engaged within the City that involves the manufacturing or
<br />processing of materials of any type; the sale of goods, wares or merchandise; the
<br />rendition of services or the repair of goods, wares or merchandise for any consideration
<br />to the person engaging in the same or to any other person or class, directly or indirectly,
<br />whether or not an office or physical location for the business lies within the City limits.
<br />2. "Department," means Finance Department.
<br />3. "Director," means the Finance Director or his or her designee.
<br />4. "Engaging in business" means commencing, conducting, or continuing in
<br />business, and also the exercise of corporate or franchise powers, as well as liquidating a
<br />business when the liquidators thereof hold themselves out to the public as conducting
<br />such business.
<br />a. This section sets forth examples of activities that constitute engaging in
<br />business in the City, and establishes safe harbors for certain of those activities so that a
<br />person who meets the criteria may engage in de minimus business activities in the City
<br />without having to pay a business license fee. The activities listed in this section are
<br />illustrative only and are not intended to narrow the definition of "engaging in business" as
<br />defined above. If an activity is not listed, whether it constitutes engaging in business in
<br />the City shall be determined by considering all the facts and circumstances and applicable
<br />law.
<br />b. Without being all inclusive, any one of the following activities conducted
<br />within the City by a person, or its employee, agent, representative, independent
<br />contractor, broker or another acting on its behalf constitutes engaging in business and
<br />requires a person to register and obtain a business license:
<br />(1) Owning, renting, leasing, maintaining, or having the right to use, or
<br />using, tangible personal property, intangible personal property, or real property
<br />permanently or temporarily located in the City.
<br />(2) Owning, renting, leasing, using, or maintaining, an office, place of
<br />business, or other establishment in the City.
<br />(3) Soliciting sales.
<br />(4) Making repairs or providing maintenance or service to real or
<br />tangible personal property, including warranty work and property maintenance.
<br />(5) Providing technical assistance or service, including quality control,
<br />product inspections, warranty work, or similar services on or in connection with tangible
<br />personal property sold by the person or on its behalf.
<br />(6) Installing, constructing, or supervising installation or construction
<br />of, real or tangible personal property.
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