A. “Business” means a for-profit or nonprofit entity or person engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of services, or goods or other property;

B. “Department” means the department of finance;

C. “Director” means the director of the department of finance;

D. “Licensee” means the person to whom a business license is issued pursuant to this chapter;

E. “Person” includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit;

F. “Seller” shall have the same meaning given in PMC 3.16.020. (Ord. 17-012 § 3, 2017; Ord. 12-017 § 3, 2012; Ord. 10-017 § 3, 2011; Ord. 209 § 4, 1978; Ord. 166 § 1, 1972; 1978 code § 3.12)