3.54.030 Definitions.
For purposes of this chapter:
The definitions contained in Chapter 3.53 ACC shall apply equally to the provisions of this chapter unless the term is defined otherwise in this chapter. In addition, the following definitions will apply:
A. “Cash basis” means a basis of accounting which recognizes revenues and expenses as occurring in the reporting period when they were actually either received or paid.
B. “City” means the city of Auburn and all of its departments, including Auburn public libraries and Auburn public utilities.
C. “Department” means the tax division of the finance department of the city or any successor department.
D. “Director” means the director of the finance department of the city or any officer, agent, or employee of the city designated to act on the director’s behalf.
E. “Generally accepted accounting principles” means those national accounting standards promulgated by the Financial Accounting Standards Board for businesses and nonprofit associations or by the Governmental Accounting Standards Board for state agencies or local governments.
F. “Records” means the books of accounts and other business-related records of a taxpayer subject to the city’s tax code or license code. Such records include ledgers, subsidiary ledgers, invoices, receipts, registration and incorporation documents, federal, state and local tax returns, and any other records necessary to establish the amounts due under the provisions of this code.
G. “Reporting period” means:
1. A one-month period beginning the first day of each calendar month (monthly); or
2. A three-month period beginning the first day of January, April, July or October of each year (quarterly); or
3. A 12-month period beginning the first day of January of each year (annual).
H. “Return” means any document a person is required by the city to file to satisfy or establish a tax or fee obligation that is administered or collected by the city and that has a statutorily defined due date.
I. “Successor” means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer’s business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment of the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor.
J. “Tax” means the amount, usually based upon gross income, assessed upon a person doing business under the provisions of Chapter 3.53 ACC.
K. “Tax year” or “taxable year” means the calendar year. (Ord. 6898 § 2 (Exh. B), 2023; Ord. 6861 § 1 (Exh. A), 2022; Ord. 6814 § 2 (Exh. B), 2021.)