1. A person who owns and operates a business as an individual, bearing all profits and liabilities
As a single proprietor, she is responsible for all business decisions and taxes.
Como proprietária única, ela é responsável por todas as decisões comerciais e impostos.
2. An individual business owner who has not incorporated or formed a partnership
The single proprietor filed his business taxes as a self-employed individual.
O proprietário único apresentou seus impostos comerciais como autônomo.