As used in this subpart, or in any ordinance or resolution adopted in pursuance thereof, the following words or terms shall have the meaning ascribed to them, except where the context clearly indicates or requires a different meaning:
(1) EMPLOYEE. Includes any person engaging in or following any trade, occupation, or profession within the meaning of subdivision (6).
(2) EMPLOYER. Any person, business, firm, corporation, partnership, association, or any other kind of organization, who or that employs any person in any trade, occupation, or profession in Macon County within the meaning of subdivision (6).
(3) GROSS RECEIPTS and COMPENSATION. Have the same meaning and both terms shall mean the total gross amount of all salaries, wages, commissions, bonuses, or other money payments of any kind, or any other consideration having monetary value, which a person receives from, or is entitled to receive from or be given credit for by his or her employer for any work done or personal service rendered in any trade, occupation, or profession, including any kind of deductions before take home pay is received; but the terms shall not include amounts paid to traveling salesmen or other workers as allowances or reimbursement for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of such amount over such expenses actually incurred and accounted for by the employee to his or her employer.
(4) LICENSEE. Any person required to file a return or to pay the license tax or fee under the ordinance or resolution levying the license tax or fee.
(5) PERSON. Any natural person. But whenever the word person is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word, as applied to a partnership or other form of unincorporated enterprise, shall mean the partners or members of the firm, and as applied to corporations shall mean the officers and directors thereof.
(6) TRADE, OCCUPATION, and PROFESSION. a. Includes the doing of any kind of work, the rendering of any kind of personal services, or the holding of any kind of position or job within the county, by any clerk, laborer, tradesman, manager, official, or other employee, including any nonresident of the county who is employed by any employer as defined in this section, where the relationship between the individual performing the services and the person for whom such services are rendered is, as to those services, the legal relationship of employer and employee, including also a partner of a firm or an officer of a firm or corporation if such partner or officer receives a salary for his or her personal services rendered in the business of such firm or corporation; but they shall not include domestic servants employed in private homes, or businesses, professions, or occupations for which license fees are required to be paid under Title 34 or Title 40, nor any person who is an employer within the meaning of this section.
b. Also includes the holding of any kind of office or position, either by election or appointment, by any federal, state, county, or city officer or employee where the services of such official or employee are rendered within Macon County.
Last modified: May 3, 2021