Note: This chapter does not apply to Chapters 5.20 and 5.56 and does apply to Chapters 6.12, 9.21 and Title 19.
Chapters 5.04 through 5.12 are enacted solely to raise revenue for municipal purposes, and are not intended for regulation.
(Prior code § 6101)
Persons required to pay a license tax for transacting and carrying on any business under Chapters 5.04 through 5.12 shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances and chapters of this code.
(Prior code § 6102)
Neither the adoption of this title nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violations, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.
(Prior code § 6103)
For the purpose of this title, certain words and phrases are defined and certain provisions shall be construed as follows, unless it is apparent from the context that a different meaning is intended:
"Business"
includes professions, trades, and occupations and all and every kind of calling, whether or not carried on for profit or livelihood;
"Conduct"
includes conducting, managing or carrying on of a business either as owner, officer, agent, manager, employee, servant or lessee;
"Individuals engaged, employed or used in the conduct of business" or "employee"
as used in this title includes all individuals actively participating in the conduct of such business, whether as owners, partners, managers or employees, but excludes any employee or employee position requiring the payment of wages for, or work hours of, less than two hours per day or less than three weeks per year. "Employee," for the purpose of determining rates, is further defined in Section 5.08.160;
"Person"
means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business or common law trusts societies and individuals transacting and carrying on any business in the city.
(Prior code §§ 6100, 6100.1, 6100.2, 6100.3, 6100.4)