“Business” means all activities or acts, personal or corporate, engaged in by any person or entity (or agent or employee of such person or entity) conducted for the purpose of apparent gain, benefit, or advantage, either direct or indirect, but not casual activities or sales. The term “business” shall include any trade, business, game, amusement, profession or occupation.

“Casual activity or sale” means a single or incidental transaction of an isolated nature made by a person who neither represents himself to be nor is engaged in a business subject to a license fee imposed by this chapter. Examples of casual activities or sales include but are not limited to:

A. Individual or group yard sales at any one location not exceeding three consecutive days in duration and totaling not more than eight days per year.

B. Sales by children or minors under the age of 18.

“Employee” means anyone that receives a wage and tax statement form (W-2) issued from their employer that is submitted to the Internal Revenue Service and the State Department of Revenue. [Code 2006 § 8-2-1. Ord. 2010-16 § 1, 10-26-2010; Res. 2010-30 Exh. A, 10-26-2010; Ord. 2014-01 § 1, 1-14-2014; Res. 2014-01 Exh. A, 1-14-2014; Ord. 2015-12 § 1, 11-10-2015; Res. 2015-27 Exh. A, 11-10-2015; Ord. 2016-03, 5-24-2016; Res. 2016-19 Exh. A, 5-24-2016; Ord. 2018-10 § 1, 10-23-2018; Res. 2018-30 Exh. A, 10-23-2018; Ord. 2018-14 § 1, 11-27-2018].