“Business” means all activities engaged in and caused to be engaged in with the object of gain, benefit or advantage, either direct or indirect.

“Collector” means the tax collector or any city officer, manager or employee responsible for the collection of amounts owed to the city.

“Person” means an individual, partnership, limited partnership, limited liability company, corporation, trust, joint venture, or any other association of two or more persons who have as their objective a common gain, benefit, or advantage.

“Related party” means any person who has a commonality of business interest with any other person through their status as an identified person liable under SCC 3.20.050(D) within such other person.

“Transfer” means the change in ownership or control over the day-to-day activities of the business. [Ord. 2012-03 § 1, 1-10-2012; Res. 2012-04 Exh. A, 1-10-2012].