As used in this subchapter:
(1) “Business” means a person or entity that:
(A) Performs a service or engages in a trade for profit and is required by the Internal Revenue Service to file a:
(i) Schedule C, Form 1040, Profit or Loss From Business, or its equivalent or successor form;
(ii) Schedule E, Form 1040, Supplemental Income and Loss, or its equivalent or successor form; or
(iii) Schedule F, Form 1040, Profit or Loss From Farming, or its equivalent or successor form, for that activity; or
(B) Is organized as a business under this chapter, including an entity that is required to file an annual report with the Secretary of State, whether or not the entity performs a service or engages in a trade or business for profit;
(2) “State business license” means any license issued to a business in this state; and
(3) “Wages” means any remuneration paid for personal services, including commissions and bonuses, and payable in any medium other than cash.