4.03.020 Definitions.
For purposes of this chapter:
The definitions contained in Chapter 4.04 BCC, Admission Tax Code; Chapter 4.09 BCC, Business and Occupation Tax Code; Chapter 4.10 BCC, Utility Occupation Tax Code; and Chapter 4.14 BCC, Gambling Tax Code, shall apply equally to the provisions of this chapter unless the term is defined otherwise in this chapter. In addition, the following definitions will apply.
A. “Chapter,” unless otherwise clearly indicative by the context, means Chapter 4.03 BCC, as it may be amended from time to time.
B. Cost of Living Adjustment. Whenever a “cost of living adjustment” is required or permitted pursuant to any section of BCC Title 4, such adjustment shall be an amount equal to the amount and direction of change determined by reference to the U.S. City Average Urban Wage Earners and Clerical Workers Consumer Price Index (CPI) for each 12-month period ending on September 30th as published by the United States Department of Labor. To calculate this adjustment, the current rate will be multiplied by one plus or minus, as the case may be, the annual change in the CPI.
C. “Department” means the department of finance and asset management or successor department.
D. “Director” means the director of the department of finance and asset management or his or her designee or other person designated by the city manager.
E. “Family” means one or more persons (but not more than six unrelated persons) living together as a single housekeeping unit. For purposes of this definition, children with familial status within the meaning of Title 42 U.S.C., Section 3602(k) and persons with handicaps within the meaning of Title 42 U.S.C., Section 3602(h) will not be counted as unrelated persons.
F. “Reporting period” means:
1. A one-month period beginning the first day of each calendar month (monthly); or
2. A three-month period beginning the first day of January, April, July or October of each year (quarterly); or
3. A 12-month period beginning the first day of January of each year (annual).
G. “Return” means any document a person is required by the city to file to satisfy or establish a tax or fee obligation that is administered or collected by the city and that has a statutorily defined due date.
H. “Successor” means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer’s business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment of the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor.
I. “Tax year” or “taxable year” means the calendar year. (Ord. 6436 § 4, 2018; Ord. 5436 § 1, 2003.)