[Ord. No. 1689, 3-20-2023]
For the purpose of this Chapter, business, trade, vocation, profession, occupation shall mean the selling or providing of any goods, wares, merchandise, or services or as a practice in the conduct of such business, trade, vocation, profession or occupation, the making or causing to be made, any wholesale or retail sales of goods, wares, merchandise or services to any person or association of persons, whether such sales are accommodation sales, made from a stock of goods on hand, or by ordering from another source, or by listing, and whether the subject of such sales or services is similar or different than the type, if any, regularly offered or performed by the seller. The following additional definitions apply:
FOR-PROFIT BUSINESSAny trade, profession, occupation or pursuit, the purpose of which is to make a profit, whether a profit is actually made, as defined by the United States Internal Revenue Code, as amended from time to time.
MERCHANTThe word "Merchant" shall mean and include every person who shall deal in the selling of goods, wares and merchandise at any store or place occupied for that purpose. Every person doing business in the City who shall, as a practice in the conduct of any such business, make or cause to be made any wholesale or retail sales of goods, wares or merchandise to any person shall be deemed to be a "merchant" whether their sales be accommodation sales, whether they be made from a stock of goods on hand or by ordering goods from another source, and whether the subject of their sales be similar or different types of goods than the type, if any, regularly manufactured, processed or sold by the seller. The term "merchant" shall be construed to include merchants, grocers, manufacturers and dealers in drugs and medicines except physicians for medicines used in their practice, whether trading as wholesale or retail dealers.
NON-PROFIT BUSINESSAny business that qualifies as a non-profit business under the United States Internal Revenue Code, as amended from time to time.
PERSONEvery natural person, firm, partnership, co-partnership, corporation, company, association, joint-stock association and/or their lessees, duly constituted trustees or receivers, heirs, administrators or assigns.
PUBLIC UTILITYAny business regulated by the Missouri Public Utilities Commission or Federal agency, such as the Federal Communications Commission, that delivers water, sewer, gas, electric, cable television, cable modem, satellite television, satellite modem or telecommunication services within the City of Concordia.