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

Fiscal year means the fiscal year of the City as designated by section 2-586 of this Code.

Taxpayer means any person obligated to pay tax under the terms of article II of this chapter. For purposes of this division only, the term "taxpayer" shall not include those persons obligated to collect such tax. (Code 1979, § 36-261; Ord. No. 96-21, § 3, 7-1-1996)

Cross reference: Definitions generally, § 1-2.