A. “Commercial unit” means a building or portion thereof designed for or used for business, professional or industrial quarters for separate business, professional or industrial entities.

B. “Employee” means any individual who, on the first day of each quarter in any calendar year in which any excise tax herein provided for is levied or collected, is employed on a full time basis and who devotes full time to the performance of the duties of the individual’s job or position during the regular full time working hours determined and fixed by the individual’s employer for the position or job held and for which the employee received compensation. “Employee” however, does not include a part time employee, who is an individual that devotes only a part of his or her working time in the performance of the duties of a job or position.

C. “Housing unit” means a building or portion thereof designed for or used for a resident or living quarters for one or more persons living together or of one family.

D. “Person” means any individual, firm, partnership, corporation, company, association, joint stock association, school district or political subdivision of the state, fraternal, benevolent, religious or charitable society, club or organization, and includes any trustee, receiver, assignee or other person acting in a similar representative capacity. “Person” shall not be construed to include the United States nor the state. (Prior code § 1.92.010.)