§ 3.28.02. Definitions.

The following definitions shall apply with respect to the interpretation of this ordinance:

Hotel, motel, condominium, restaurants, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, convenience stores, grocery store-restaurants, and food delivery business shall have their commonly accepted English meanings, and shall apply to business establishments and activities affected by this ordinance regardless of the name or characterization applied by the owner or operator of such establishment or business activity.

Taxpayer shall mean the person, firm, or corporation owning and/or operating any establishment or business activity upon which the tax levied by this ordinance is imposed. The term "taxpayer" shall, for purposes of this ordinance include any individual who actually signs any report of tax collected pursuant to this ordinance or who signs any Arkansas or federal withholding or gross receipts tax report for any business establishment or activity upon which the tax levied by this ordinance is imposed.

(Ord. No. 2017-38, § 2, 12-19-2017)