Las Vegas Municipal Code § 6.02.010 Definitions.
6.02.010 - Definitions.
Unless the context otherwise requires, the scope of all words in this Title shall be liberally construed in order to effectuate the purposes of this Title. In particular, the following words shall have the meaning ascribed to them as follows:
"Ancillary license" means a license issued that is incidental to a primary business.
"Applicant" means any person who has applied for a City business license, approval of suitability, work card or any permit.
"Business" means any business, commercial enterprise, trade, occupation, calling, profession, vocation or activity engaged in, conducted, carried on, advertised or marketed, by any person, his agent or employee for the purpose of gain, benefit or advantage, either direct or indirect.
"Department" means the Department of Community Development.
"Director" means the Director of the Department of Community Development and those persons authorized to act in the Director's behalf.
"Employee" means any person who performs services for another for hire, salary, wages or any other kind of compensation, whether or not the services are casual, temporary or permanent, and whether or not the contract of service is express or implied, oral or written.
"Establishment" means any business conducted in or upon any premises, and includes any buildings, improvements, equipment and facilities used or maintained in connection with such business.
"Governmental entity" means an entity of Federal, State or local government whose activities are exempt from Federal income taxation.
"Gross sales/gross revenues," as used in connection with the determination of license fees, means the total amount of the sale price of all goods sold, the total amount charged or received for the performance of any act, service or employment, of whatever nature it may be, whether or not such service, act or employment is performed as part of or in connection with the sale of goods, wares or merchandise for which a charge is made or credit allowed, including all receipts, cash, credits or property of any kind, any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of property of any kind, any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of property sold, cost of materials used, labor or service costs, interest paid or payable, losses or any other expense whatsoever. For purposes of this definition, "goods" includes without limitation beverage items. The revenue of a business that includes the sale of alcoholic beverages includes revenue from alcoholic beverage sales.
(A) The term gross sales/gross revenue shall not include:
(1) Cash discounts which are allowed or taken on sales/revenue;
(2) Over-allowance on trade-ins of used merchandise, cars or goods which are received in trade for the purchase of new merchandise, cars or goods. For purposes of this definition, "over-allowance" means the amount which is allowed on any trade-in which is in excess of the actual sale price of the trade-in by the dealer, whether that sale is wholesale, retail or at auction. In order for a dealer of new merchandise, cars or goods to substantiate deductions for over-allowances, a separate general ledger account must be maintained which accumulates the total over-allowances. This account must be supported by a cash receipt journal or similar journal which summarizes the daily transactions. Each daily entry must be supported by the original contract which clearly substantiates the difference between the actual sales price and the allowance which is given to the customer on the trade-in;
(3) Inventory transfers between dealers of new merchandise, cars or goods and their wholly owned leasing companies, wherein no profit is involved. In order for a dealer of new merchandise, cars or goods to substantiate deductions for inventory transfers, a separate account must be maintained in the general ledger for all merchandise, cars or goods which are transferred to its wholly owned leasing company. These transactions must be traceable to a cash receipt journal or similar journal which summarizes daily transactions. Each daily entry must be supported by paperwork which legally transfers the new merchandise, car or goods to the leasing company;
(4) Any tax on fuel or retail sales that is collected by the seller; and
(5) Except as otherwise provided in LVMC 6.95.230, any charge between a purchaser and seller where, at the time a license fee is due, the purchaser and seller are related entities as defined in Section 267 of the Internal Revenue Code.
"Health District" means the Southern Nevada Health District.
"License" means permission granted by the licensing authority to engage in the business for which the license is issued, which permission typically is evidenced by a written document.
"Licensee" means any person to whom a valid license has been issued pursuant to this Title.
"License fee" means any money required by law to be paid to obtain, renew or maintain a license.
"Metro" means the Las Vegas Metropolitan Police Department.
"Person" includes any association, corporation, firm, partnership, trust or other form of business or social association or organization, as well as a natural person and the estate of a natural person.
"Personal representative" means any person authorized to act on behalf of the estate of a natural person.
"Premises" means land together with all buildings, appurtenances, improvements, parking areas and personal property located thereon.
"Primary license" means a license issued that represents the primary focus of a business.
"Principal" means:
(A) Any person who is an officer, director, trustee, personal representative or general partner or who has an ownership interest in or voting control of the business equal to or greater than ten percent of the entire ownership of voting control of such business. If the ownership interest or voting control is held by a person other than an individual, then each officer, director, trustee, personal representative or general partner of such person is a principal;
(B) Any person who is or will be directly engaged in the administration or supervision of the business; and
(C) Any other person if, in the Director's opinion, the person exercises, or is capable of exercising, significant influence over the business, including, but not limited to, a natural person or corporate entity that provides a source of funding for the initial capitalization and/or the ongoing payment of expenses for the business.
"Professional" means a person who:
(A) Holds a license, certificate, registration, permit or similar type of authorization issued by a State regulatory body as defined in NRS 622.060, or who is regulated pursuant to the Nevada Supreme Court Rules; and
(B) Practices his or her profession for any type of compensation as an employee of a professional business. The term "employee of a professional business," for the purposes of this definition, includes an owner, sole proprietor, member, partner or associate of a professional business, but does not include a person who, under a contractual arrangement with a professional business, provides services for or in association with that business as an independent contractor.
"Professional business" means a business which:
(A) Holds itself out as offering services regarding one or more of the professions regulated by a State regulatory body as defined in NRS 622.060 or by Nevada Supreme Court Rules; and
(B) Provides such services through the business's principals, professionals, or others qualified under State law or Nevada Supreme Court Rules to provide such services.
→For purposes of licensing and the payment of business license fees, the term includes the business activities of a person who provides or offers to provide such services in association with, and by means of an independent contractor relationship with, another professional business providing those services.
"Valid unexpired license" means a license that has not been suspended or revoked before its expiration date.
(Ord. No. 6816, § 11, 8-17-22; Ord. No. 6620, § 31, 5-16-18; Ord. No. 6327, § 4, 6-18-14; Ord. No. 6288, § 2, 11-20-13; Ord. No. 6233, § 1, 1-23-13; Ord. No. 6165, § 1, 11-2-11; Ord. No. 6164, § 1, 11-2-11; Ord. No. 6137, § 4, 3-16-11; Ord. 5998 § 1, 2008: Ord. 5821 § 1, 2006: Ord. 5081 § 1, 1998: Ord. 4016 § 1, 1996: Ord. 3039 § 1, 1983: Ord. 2186 § 2 (part), 1981: prior code § 5-1-1)
