For purposes of this chapter, the definitions contained in Chapter 5.05 BIMC shall apply equally to the provisions of this chapter unless the term is defined otherwise in this chapter. In addition to those definitions contained in Chapter 5.05 BIMC, the following definitions will apply:

A. “Director” means the director of finance and administrative services of the city or any officer, agent or employee of the city designated to act on the director’s behalf.

B. “Reporting period” means the 12-month period, or portion thereof, beginning the first day of January of each year.

C. “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.

D. “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.

E. “Tax year” or “taxable year” means the calendar year. (Ord. 2004-17 § 1, 2004)