Sec. 130-461. Definitions.
The following words 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 from an employer, 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.
Employer means any individual, firm, partnership, limited liability company, joint venture, corporation, estate or trust, or any group or combination acting as a unit, employing 1 or more natural persons who perform services for the employer within the city for any period of time in a calendar month on a salary, wage, commission or other compensation basis. For purposes of this article, the term "employer" shall include, without limitation, the United States Government and the State of Colorado, their departments or institutions, and the political subdivisions thereof, and charitable organizations.
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 employee 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 employee occupational privilege tax ordinance and general administration of this article.
Taxpayer means any employer who is required to withhold and pay the tax imposed by this article or any employee who is taxed under this article, as the case may be.
Wages means any remuneration for services performed by an employee for any employer, including the cash value of all such remuneration paid in any medium or form other than cash. (Code 1979, § 36-152; Ord. No. 98-02, § 3, 1-26-1998)
Cross reference: Definitions generally, § 1-2.