As used in this chapter, the following words and phrases shall have the following meanings, except where the context clearly indicates or requires a different meaning:

A. "Business" means any business, trade, occupation, profession, avocation or calling of any kind carried on or engaged in by a person, having a fixed or transitory situs within the city.

B. "City" means the city of Greenwood Village, Colorado.

C. "Employee" means any natural person who performs sufficient services for an employer to receive as compensation therefor no less than two hundred fifty dollars per calendar month, upon a salary, wage, commission or other compensation basis, for services performed within the city during any period in a calendar month. To facilitate in the compliance of this chapter and to ease the burden of reporting the following shall be considered an "employee":

1. Any person who receives a W-2 for services rendered within the city;

2. Any person who receives a 1099 for services rendered within the city and does not receive a W-2 from any other employer for services rendered within the city equal to or in excess of two hundred fifty dollars per month;

3. Any person who is provided a work area by any business within the city and earned a compensation of no less than two hundred fifty dollars during any period in a calendar month.

D. "Employer" means an individual, association, corporation, (including a corporation not for profit), arm, authority, board, body, branch, bureau, department, division, subdivision, section or unit, or any other entity, who or that employs one or more persons on a salary, wage, commission, or other compensation basis. For purposes of this section, every defined employee shall have a corresponding employer.

E. "Engaged in business" means to carry on or take part in the operation of the business as owner, operator or agent.

F. "Finance director" means the finance director of the city or such other person designated by the municipality; "finance director" shall also include such person's designee.

G. "Person" means any natural person, individual, partnership, association, organization or corporation of any kind or character.

H. "Taxpayer" means any employer who is required to withhold and pay the tax imposed by this chapter. (Ord. 1993-7 Exh. B (part))