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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 means any business, trade, occupation, profession, avocation, or calling of any kind having a fixed or transitory situs within the City.

City means the City of Aurora, Colorado.

Employee means any natural person who:

(1) Performs sufficient services for any period of time in a calendar month to receive as compensation therefor no less than $250.00 upon a salary, wage, commission or other compensation basis, as long as any part of such services are performed within the City; and

(2) Is considered an employee for purposes of withholding federal income tax under the provisions of the Federal Internal Revenue Code of 1986, 26 U.S.C. § 3401, et seq., as amended, and the regulations promulgated thereunder.

For purposes of this article, the term "employee" shall not apply to any natural person whose services are limited to receiving training for his or her employment, if the regular place of that employment is located outside the City. Notwithstanding anything above to the contrary, where the employer is the federal government or an agency thereof, the term "employee" shall apply only to those natural persons whose regular place of federal employment is located within the City.

Engage in business means to carry on or take part in the operation of any business as owner, operator or agent.

Finance director means the finance director of the City or such other person designated by the City. "Finance director" shall also include such person's designee.

Tax means the employer occupational privilege tax imposed by this article.

Tax administrator means that person designated as such by the finance director whose duties involve auditing, assessment of delinquent taxes, reviewing and interpreting the city employer occupational privilege tax ordinance and general administration of this article.

Taxpayer means any person engaged in business who is required to pay the tax imposed by this article. (Code 1979, § 36-192; Ord. No. 98-02, § 1, 1-26-1998)

Cross reference: Definitions generally, § 1-2.