§ 53-7. Definitions.

The following words and phrases, when used in this chapter, shall have the meanings given to them in this section, except where the context in which they are used indicates clearly and requires a different meaning according to customary usage.

(1)

"City" means the City and County of Denver or the geographical area within its territorial limits, depending upon the context.

(2)

"Director of excise and licenses" means the director of excise and licenses for the City and County of Denver.

(3)

"Manager" means the manager of finance for the City and County of Denver or the manager of finance's designee.

(4)

"Person" means any individual, firm, partnership, joint venture, corporation, limited liability company, estate or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by court or otherwise, or any group or combination acting as a unit.

(5)

"Taxpayer" means any person obligated to collect and/or pay tax under the terms of this chapter.

(6)

"Charitable organization" means any organization that has been exempted from federal income tax as a nonprofit organization in good standing under section 501(c)(3) of the United States Internal Revenue Code of 1986, as amended, and that has applied for and received a valid letter of exemption from the manager.

(Ord. No. 34-12, § 1, 1-9-12; Ord. No. 528-17, § 1, 6-26-17; Ord. No. 529-17, § 1, 6-26-17; Ord. No. 930-17, § 2, 9-18-17)