Del Mar Municipal Code Ch. 5.08 Definitions (CA)

5.08.010 - Definitions.¶

For the purpose of this Chapter, unless the context clearly requires otherwise, the words, and phrases used herein shall have the following meanings:

Ambulance means any vehicle specifically equipped or previously used to transport the sick, wounded, handicapped, injured, or deceased.

Ambulette means any vehicle equipped or primarily used for transporting handicapped persons for nonemergency purposes.

Animal Racing means every person engaged in the business of conducting, managing, or carrying on any horse race or horse race meet, or other contests of speed or endurance between horses or other animals.

Annualization shall mean an estimation, extended for a 12-month period, based on reported gross receipts for a prior period of less than 12 months.

Applicant means any person who applies for a license or a license renewal under the provisions of this Chapter.

Automobile Dismantler means any person who has an established place of business and is engaged in the business of buying, selling, or dealing in vehicles of a type required to be registered pursuant to Section 220 of the California Vehicle Code, as the same now exists or as hereafter amended, for the purpose of dismantling the same; who buys or sells the integral parts and component materials thereof, in whole or in part, deals in used motor vehicle parts. This Section does not apply to the occasional and incidental dismantling of vehicles by dealers who have secured dealers' plates from the California Department of Motor Vehicles and whose principle business is buying and selling new and used vehicles, or by owners who desire to dismantle not more than three personal vehicles within any 12-month period.

Builder-owner means any person employing subcontractors, specialty contractors, general engineering contractors, or workers under his or her supervision and direction by the hour or day, for the purpose of constructing improvements on real property owned by him or her within the City; such person shall be charged herein the same as a contractor unless his or her only building activity is constructing on his or her property a single-family dwelling unit or addition thereto which will be used in whole or in part for the purpose of his or her own occupancy for a period of not less than one year. Proof of the sale or offering for sale of any such structure by the builder-owner within one year after completion of same is presumptive evidence that such structure was undertaken for purpose of sale. Provided, however, that any person holding a State contractor's license pursuant to Sections 7056, 7057, and 7058 et seq. of the California Business and Professions Code, as the same now exists or as hereafter amended, shall be considered a contractor.

Building and Loan shall mean any person who for a fee engages in the loan of money upon personal security, evidences of debt, automobile, or any personal property, or purchases automobile contracts, commercial paper, evidences of debt, assignments of salary, salary warranty, salary demands, time checks, or other evidences of salary due or to become due, or automobile paper. The term building and loan as used in this Chapter includes savings and loans, but does not include pawnbrokers or the holder of a bond brokers license, or any person conducting a banking business under the laws of the State or any person subject to the State Corporate Income Tax as a financial corporation.

Building-Tradesman (Handyperson) means any person engaged within the City, as an independent contractor in any trade, art, calling, avocation or occupation of the building trades and not licensed as a contractor by the State.

Business shall include all activities engaged in or caused to be engaged in within the City, including any commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, including lease or rental of residential or nonresidential real estate, and every other kind of activity whether or not carried on for gain or profit, and whether or not engaged in as a principal or as an independent contractor, but shall not include the services rendered by en employee to his employer.

Business by Vehicle means the running, driving or operating of any vehicle, automobile, truck, tank, wagon, or any vehicle for the purpose of transportation, sale, collection, or delivery of goods, wares, merchandise, or other personal property of any kind from a vehicle, either as a principal business or in connection with any other business, or in soliciting for work, labor, or services to be performed upon the public streets on or from a vehicle, or to be performed on goods, wares, merchandise, clothes, or other personal property to be taken for such purpose to a plant or establishment inside or outside the City.

This definition shall not be deemed to apply to the delivery of goods by persons operating such a vehicle in conjunction with a fixed place of business within the City for which such business a license fee has been paid pursuant to the provisions of this Chapter.

This definition shall not be construed as imposing a tax upon vehicles, but as a method of classification of businesses and distinguishing between persons maintaining a fixed place of business in the conduct of which a vehicle is used, and persons maintaining a business in the conduct of which vehicles are used, but who do not have a fixed place of business in the City, such as:

Bus/shuttle services

Carpet/furniture cleaning

Caterers

Catering/ice cream trucks

Gardening services

General repair/maintenance

Installations

Janitorial services

Linen services

Pest control

Pool cleaning

Pickup and delivery

Security alarm company

Soft water service

Television/radio repair

Tow trucks

Tree trimming and hauling

Other similar services

Business License Inspector means the designee of the Finance Director/Treasurer.

Business License Officer means the Finance Director/Treasurer of the City, or the designee of such person.

Business License Certificate shall mean the certificate required to be posted or displayed as evidence of a business payment of the tax required by the provisions of this Chapter and shall herein be referred to as "license certificate" or "license" except as otherwise specified.

Business License Tax shall mean the privilege tax paid as required by the provisions of this Chapter and shall herein be referred to as "business or license tax" except as otherwise specified.

Charge means any fee fixed herein which is intended solely to cover the reasonable administrative cost incurred in performing any specified act or acts on behalf of the City.

City means the City of Del Mar.

Coin and Bullion Dealer means an entity whose business is sales in bulk of "monetized bullion", nonmonetized gold or silver bullion, and numismatic coins which sales are substantially equivalent to transactions in securities or commodities through a national securities or commodities exchange. "Monetized bullion" means coins or other forms of money manufactured of gold, silver, or other metal and heretofore, now, or hereafter used as a medium of exchange under the laws of this state, the United States, or any foreign nation and includes gold medallions struck under authority of the American Arts Gold Medallion Act (Title IV of Public Law 95-630). The medium of exchange must have had a legal status equivalent to legal tender.

Coin-operated Machine or Device means any machine or device that dispenses a product, or provides a service, or utility or amusement, resulting from insertion or use of a coin, slug, toke, plate, disc, plug, key, check or other device, or money, or thing of value.

Collector means the Finance Director/Treasurer, the Tax and Revenue Inspector or other City officer charged with the administration and enforcement of this Chapter.

Commercial Service means the running, driving or operating of any vehicle, automobile, truck, tank wagon, or any vehicle for the purpose of transportation, sale, collection or delivery of goods, wares, merchandise, or other personal property of any kind from a vehicle, either as a principal business or in connection with any other business, or in soliciting for work, labor, or services to be performed upon the public streets on or from a vehicle, or to be performed on goods, wares, merchandise, clothes, or other personal property to be taken for such purpose to a plant or establishment inside or outside the City.

Commission Agent, Broker or Merchant means any person engaged in the business of buying and selling of goods, wares, or merchandise for the owner or consignee thereof for a fee or commission, whether or not the operation of such business customarily includes the actual possession, custody or control of goods, wares or merchandise to the extent that such person (1) does not engage in the business of manufacturing, refining, fabricating, milling, treating or other processing of the goods, wares or merchandise bought and sold, and does not cause said goods, wares or merchandise to be manufactured, refined, fabricated, milled, treated or otherwise processed; (2) does not obtain or retain title to said goods, wares or merchandise except during one or more of the following situations: while such goods, ware or merchandise are actually in transit, short periods of time before transportation commences or after it ceases; and (3) does not store or warehouse such goods, wares or merchandise except during one or more of the following: while such goods, wares or merchandise are actually in transit, or for short periods of time before transportation commences or after it ceases.

Conduct. See "Transact and Carry On."

Consignment. See "Second Hand Dealer."

Contractor means any person who is licensed as a contractor by the State of California and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith. The term contractor as used in this Chapter includes general engineering contract-or, general building contractor, specialty contractor and subcontractor except as otherwise specified herein.

Cost of Doing Business shall mean that amount which is equivalent to the volume of business performed, where the business of any local office, facility, agent, broker, or employee is that of performing administrative or management related services in connection with sales or services performed or rendered elsewhere. Said amount shall be computed by determining the total cost of maintaining said local office, facility, agent, broker or employee. Said total cost of maintaining said local office, facility, agent, broker or employee shall include, but is not limited to the wages, salaries, commissions, bonuses, rent, and/or depreciation, telephone, postage, utilities, janitorial and other expenses allocated for maintenance of said office, facility, agent, broker or employee.

Disabled Veteran means any honorably discharged member of the Armed Forces of the United States who is physically unable to obtain his livelihood by means of manual labor and who is a qualified voter of the State. (Business and Professions Code § 16001)

Driver's Permit means the permit issued to any person operating or driving a vehicle for hire.

Employed means engaged in the operation or conduct of business, or related activity, whether as a proprietor or otherwise.

Employee means any and all owners, or members of the owner's family, partners, or associates or individuals earning a wage.

Engaged in Business means the transacting and carrying on, managing or operating of a business whether done as owner, or by means of an officer, agent, manager, employee or lessee.

Fee means that amount charged to cover administrative and enforcement costs of processing any business license application or renewal.

Firearms. See Penal Code § 12071.

Flea Market. See "Swap Meet."

Fixed Place of Business means the place within the City at which the principal tools, equipment or machinery used in a business are customarily stored or located, or at which are maintained the principal stock of materials or supplies and the books and records used in a business.

Flat Rate or Flat Rate Tax means a fixed amount assessed per business location, or alternately, a fixed amount or fixed scale of amounts whose sum is variable depending on the number of factors furnishing the basis for determination of the license tax.

General Contractor means and shall include any general building contractor or general engineering contractor or any other person who is licensed pursuant to Sections 7056 and/or 7057 of the California business and Professions Code as the same now exists or as hereafter amended.

Garage Sale means the sale, or offering for sale, of personal property in, at or upon any property used or occupied for residential purposes. Garage sales shall include, but not be limited to, any yard sale, home sale, patio sale, or any other sale similarly conducted on any property used or occupied for residential purposes.

Gross Receipts shall include the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as part of or in connection with the sale of materials, goods, wares, or merchandise. The following shall be included in "gross receipts": all receipts, rents, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of property sold, the cost of materials used, labor or service cost, interest paid or payable, or loss or other expenses whatsoever.

The following shall be excluded from "gross receipts":

A. Cash discounts allowed and taken on sales;

B. Credit allowed on property accepted as part of the purchase price and which property may later be sold;

C. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

D. Such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit;

E. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for who collected, provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them, other than amounts received as commissions or fees earned, or charges of any character made or compensation of any character received for the performance of any service as agent or trustee; provided that any agent or trustee dealing in stocks or other similar written instruments evidencing a right to participate in the assets of any business, or dealing in bonds or other evidences of indebtedness, who also deals in such property as a principal, shall include in the gross receipts by which the tax is measured the amount of his or her trading profits resulting therefrom. No deduction from receipts attributable to trading as a principle shall be made unless such deduction is provided for in this Section;

F. The difference between the balance owed and paid on a defaulted purchase or finance contract upon repossession by seller and the amount received from resale of the repossessed article by the repossessing seller;

G. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

H. As to alcoholic beverages, that portion of the receipts of a manufacturer, transporter, retailer or wholesale distributor generated or otherwise collected from the manufacture, transport, retail or wholesale of intoxicating liquors within the State pursuant to Article XX, Section 22 of the State Constitution;

I. As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the State Revenue and Taxation Code, as the same now exists or as hereafter amended;

J. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, as the same now exists or as hereafter amended, if paid by the dealer or collected by him or her from the purchaser;

K. Cash value of sales, trades, transfers, or other transactions as made between separate departments, divisions, or units of any single business entity;

L. Sales for convenience where sales of new goods, wares, or merchandise are made by a person engaged in selling such articles to another person engaged in selling like or similar articles:

Where the primary purpose of the particular transaction of sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business and the price paid is essentially the book value of the article;
Where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made; and
Where goods, wares, or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received in consideration.

M. As to Coin and Bullion Dealers, any individual sale of monetized bullion (legal tender), and nonmonetized gold or silver bullion, and numismatic (collectible) coins which exceeds $1,500.00.

As to other persons having a fixed place of business within the City and providing a service or plying an occupation or trade, or involved in similar businesses, "gross receipts" shall include the total fees, commissions, or other receipts attributable to that local location and/or employees.

As to building and loan associations, "gross receipts" shall include:

Interest on real estate loans;
Loan fees of various kinds such as: fee for escrow, appraisal drawing papers, and other similar charges;
Bonuses received for prepayment of loans;
Penalty charges on delinquent loans;
Tax service fees;
Interest on personal loans to depositors and;
Receipts over and above the recovery of principal from the sale of mortgages or other evidence of money due from loans.

As to building and loan associations, the following shall be excluded from "gross receipts":

Interest and dividends earned from the placing of surplus funds in bonds, securities, or federal home loan banks;
Payments received on the principal amount of outstanding loans;
Sale of capital assets used in the conduct of the business;
Payments made to other building and loan associations which represents their share of interest under participation agreements; and
Gains or losses on the sale of real estate acquired by foreclosure.

As to a business established outside the City but maintaining an office with the City through an agent, broker, or employee, "gross receipts" shall include the total sales or receipts attributable to the local office or facility, agent, broker or employee.

In the event separate sales or receipt records are not maintained for said local office or facility, agent, broker or employee, or in the event any retailing, wholesaling, manufacturing, or processing activity conducted thereat does not generate gross receipts as hereinabove defined, or in the event said local office or facility, agent, broker, or employee is engaged in providing administrative or management related services, to include, but not limited to, record keeping, data processing, research and development, advertising, public relations, personnel administration, or legal services, in connection with sales or services performed or rendered elsewhere, the business tax shall be based upon an amount which bears the same proportion to the total gross receipts of the business which cost of maintaining said local office, facility, local agent, broker or employee bears to the total cost of maintaining said business.

As to a business established within the City but maintaining a local branch office or establishment through an agent, broker, or employee engaged in providing administrative or management related services within the City, the business tax shall be based on an amount equivalent to the cost of doing business.

As to a business established outside the City but transacting and carrying on business within the City, or otherwise performing or rendering services negotiated, or contracted for within the City, whether or not by a principal or through an agent or employee, "gross receipts" shall include the total fees, commissions, or other receipts attributable to the business activity conducted within the City.

Gun Dealer. See Penal Code § 12071.

Handyperson. See "Building Tradesman."

Horse Race Information means every person conducting or carrying on a business involving the dissemination of horse race information.

Hotel/Motel. See "Rental of Residential Real Estates."

Independent Contractor means any natural person other than a State licensed contractor, who is engaged to aid in the business of any other person, whether as a professional as defined herein below, or whether pursuant to any license, certificate or registration authorized by the California Business and Professions Code, as the same now exists or as hereinafter amended, or whether with regard to any other trade, skill or occupation, and who receives enumeration either through commission, or pursuant to any contract of employment which excludes regular wages or salary, or in any other manner other than through regular wages, salary or a direct participation in the profits of the business.

Insurance Agent means any person, including bail bond agents directly authorized by and on behalf of an insurer, to transact insurance and to bind the insurer in the execution of insurance policies.

Insurance Broker means any person, including bail bond brokers, who, for compensation and on behalf of another person, transact insurance other than life with, but not on behalf of, an insurer.

Itinerant Merchant means any person who engages in a temporary or transient business in the City, selling or offering for sale goods, wares, merchandise, or things or articles of value, with the intention of conducting such business in the City for a period of not more than 90 days in any calendar year, and who, for the purpose of carrying on such business, hires, leases, or occupies any room, doorway, vacant lot, building or structure, for the exhibition or sale of goods, wares or merchandise, or who associates temporarily with any local dealer, trader, merchant or auctioneer, or who conducts such temporary or transient business in connection with or as a part of or in the name of any local dealer, trader, merchant or auctioneer.

Junk Collector means any person not having a fixed place of business in the City engaged in the business of buying or selling, either at wholesale or retail, any rags, bottles, papers, cans, metals or other junk.

Junk Dealer means any person having a fixed place of business in the City engaged in the business of buying or selling, either at wholesale or retail, any rags, bottles, papers, cans, metals or other junk.

Junk Salvager or Junk Recycler means any person, at a fixed place of business in the City engaged in the business of carrying on or collecting, buying or selling at either retail or wholesale or otherwise dealing in junk and/or rubbish, waste material, refuse and/or any rags, sacks, bottles, papers, cans, metals, rubber, cordage, tires and other like articles, whether the same can be sold or otherwise disposed of for the purpose of being treated, repaired or prepared so as to be used again in some other form.

Junk Yards, Automobile Wrecking Yards and Salvage Yards means any space of 200 square feet or more of area of any lot used for the storage, sale, keeping or abandonment of inoperable vehicles, junk or waste material, including scrap metal or other scrap materials, or for the dismantling, demolition or abandonment of automobiles, other vehicles, machinery or parts thereof, other than an impound yard.

License means a license issued pursuant to this Chapter.

Licensee means any person who holds a valid, current business license issued to that person under this Chapter.

Life Agent means any insurance agent authorized by, and on behalf of, a life, disability or life and disability insurer, to transact life, disability or life and disability insurance.

Life and Disability Insurance Analyst means a person who, for a fee or compensation of any kind, paid by or derived purports to advise, or offers advice to any person insured under, named as a beneficiary of, or having an interest in, a life or disability insurance contract, in any manner concerning that contract or his or her rights in respect thereto.

Manufacture or Process shall embrace all the activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials so that as a result thereof, a new, different or useful article of tangible personal property or substance of trade or commerce is produced and shall include the production or fabrication of specially made or custom made articles.

Manufacturer means any person who, directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from his or her own materials or ingredients any articles, substances or commodities.

Mobile Vending means the conduct of a business by means of an automobile, truck, wagon, motorcycle or any other vehicle which may be used to transport, sell, collect or deliver goods, wares, merchandise or property of any kind from a vehicle, either as a principal business or in connection with any other business, or in the solicitation of work, labor or services to be performed on the public streets or private places in or from a vehicles. (See Chapter 6.48 Commercial Use of Public Property).

Motor Bus means any motor vehicle used in the business of carrying passengers for hire which receives and discharges passengers along a fixed route traversed by it, except any intercity bus regulated by the Public Utilities Commission.

Nonprofit Organization means an institution, corporation, organization, or association organized or conducted for charitable, religious, political or other nonprofit purposes only, where the receipts derived from peddling or soliciting activities are to be used wholly for the benefit of such entity and, except for wages paid to employees of such entity, are not used in whole or in part for the private gain of any person. Such organizations shall have State of California and United States government tax exempt status.

Within the meaning of this Chapter, solicitors and peddlers who are paid for such services by a nonprofit organization are not employees of the nonprofit organization. All other organizations shall be termed "for profit organizations."

Out-of-Town means the conducting of a business within the City, but not having a fixed place of business within the City.

Owner as applied to any building or land shall include any part owner, joint owner, tenant in common, tenant in partnership, joint tenant, or tenant by the entirety, co-partnerships of the whole or of a part of such building or land, or a person having an interest in community property as a member, or former member, of the community.

Pawnbroker means a person employed in the business of loaning money upon personal property, personal security, pawns or pledges, or the business of purchasing articles of personal property and reselling, or agreeing to resell, such articles to the vendors or their assignees at prices agreed upon at or before the time of such purchase. (Business and Professions Code § 21626)

Pawnshop means a room, store, or place in which the business of a pawnbroker is conducted.

Peddler means a hawker, vendor, or other person who, without appointment thereat, goes from house to house, place to place, or in or along the streets of the City selling and making immediate delivering, or offering for sale and immediate delivery, any goods, wares, merchandise, or anything of value in the possession of the peddler to persons other than manufacturers, wholesalers, jobbers, or retailers in such commodities.

Permit means a written authorization, or permission, to conduct a business within the City. A business license issued pursuant to this Chapter does not constitute a "permit."

Person means a domestic or foreign corporation, an association, a syndicate, a joint-stock corporation, a partnership of any kind, a club, business or common-law trust, a society or an individual conducting any business in the City.

Pickup means to take into a vehicle.

Premises means all lands, structures, places, and also the personal property, equipment, and appurtenances connected or used therewith in any business.

Processor means any person engaging in the business of converting an article, substance or commodity into marketable form for the purpose of resale by changing its physical form or chemical composition.

Professional Corporation means any corporation organized under the California General Corporation Law which is engaged in rendering professional services in a single profession, or as hereafter amended, and which in its practice or business designates itself as a professional or other corporation as may be required by stature.

Pushcart means any wagon, cart, or similar wheeled container, not a "vehicle" as defined in the Vehicle Code of the State of California, from which food, beverage, or product is offered for sale to the public. (See Chapter 6.48, Commercial Use of Public Property)

Real Estate Agent means any person licensed as such by the State and engaged wholly or in part in transacting and carrying on the sale of real estate.

Real Estate Broker means any person licensed as such by the State and engaged wholly or in part in transacting and carrying on the sale of real estate including soliciting or offering to buy, sell, or lease real property for others; negotiating and collecting loans for borrowers or lenders; dealing in real property sales contracts and promissory notes; receiving advance fees for real estate listings; and dealing in real estate syndicate securities.

Real Estate Developer means any person conducting, managing, or transacting and carrying on the business of acquiring, subdividing, improving, selling, renting and otherwise dealing in and disposing of or developing real property, for commercial, industrial, residential, or nonresidential purposes including, but not limited to, one who constructs improvements upon real property for commercial, industrial, residential, or nonresidential purposes with the object of selling, renting or developing it for his or her own use.

Rental of Nonresidential Real Estate shall include every person engaged in the business of renting, leasing, providing, exchanging or trading, without loss of ownership, any land, dwelling, building, premises or portion thereof for industrial, commercial, office, warehouse or other entrepreneurial uses or purposes other than dwelling, sleeping or lodging. The license tax for the rental of such properties shall be assessed per property and liability for said tax shall be determined by ownership of the property. Agents acting for property owners are responsible for payment of the license tax on the rental of such property, if the owner of said property has not paid the tax when due and payable, and in addition, are subject to the license tax as a separate business.

Rental of Residential Real Estate shall include every person engaged in the business of renting, leasing, providing, exchanging or trading, without the loss of ownership, any land, dwelling, building, premises or portion thereof for the purpose of occupancy, sleeping, lodging, boarding, or other use and accommodation. The license tax for the rental of such properties shall be assessed per property and liability for said tax shall be determined by ownership of the property. Agents acting for property owners are responsible for payment of the license tax on the rental of such property, if the owner of said property has not paid the tax when due and payable, and in addition, are subject to the license tax as a separate business.

Recreational Services means any person engaged in the business of providing facilities for recreational use. Such services include but are not limited to: amusement machine arcades, bowling alleys, driving ranges, golf courses (including miniature), motion picture theaters (including drive-in), pool halls (including billiards and snooker), riding stables, skating rinks, social clubs, sports clubs (including spas, health clubs, and conditioning gyms), swimming pools, and tennis and racket clubs.

Retailer means any person engaging in the business of selling goods, wares, or other merchandise to consumers or users thereof.

Revocation means the act of revoking, or the condition of being revoked; canceled; repealed.

Safety Inspection Sticker means a sticker affixed to a vehicle for hire or ambulance evidencing that it has been inspected by the San Diego County Sheriff Department, or the California Highway Patrol, and found to be in safe operating condition.

Sale means the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

Sale at Retail and Retail Sale means every sale of tangible personal property (including articles produced, fabricated or imprinted) other than sale to one who (1) purchases for the purpose of resale as tangible personal property in the regular course of business, or (2) purchases for the purpose of consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component, or as a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale.

Sale at Wholesale and Whole Sale means any sale of tangible personal property which is not a "sale at retail." Sales otherwise classified hereinabove as "retail sales," may, nevertheless be classified as "wholesale sales" under this Section, if the vendor can establish to the satisfaction of the collector that the sale was made to a government agency, public utility, manufacturer, processor or contractor who consumed the articles in the course of his or her own operations and did not offer the articles for resale to the general public except as an integral part of manufacturing, construction or service.

Second Hand Dealer. See Business and Professions Code § 216265.

Services means the business of providing, maintaining, or performing labor for the benefit of another within the City; of supplying some general demand for the benefit of another within the City which does not produce a tangible commodity; or furnishing of services and all activities in which any person, for any other person performs any personal service and all services in which any real or personal property, stocks or bonds, other financial instruments, or evidences of debt, or contacts of insurance or any money or credits are exchanged, leased, transferred, or loaned; as well as every business of maintaining, storing, cleaning, improving or repairing tangible commodities within the City whether or not such business is conducted from a premises, vehicle, or mobile location within or outside the City. Services include recreations services but do not include theatrical performances, exhibitions, or temporary amusements nor do they include professional services, or telephone services within the terms of this Chapter.

Solicitor means a person engaged in soliciting, canvassing, or taking orders from house to house, or from place to place, or by telephone, or by any other means of communication for any goods, wares, merchandise, or any article to be delivered in the future, or for services to be performed in the future, or making, manufacturing, or repairing any article whatsoever for future delivery, or subscriptions to periodicals or tickets of admission or entertainments, or memberships in any club. Solicitor includes persons soliciting funds for organizations which are not nonprofit organizations as defined herein. Solicitor also includes those receiving donations in public places or places open to the public who do not accost or approach persons for the purpose of soliciting or begging alms.

Stock Broker and Bond Broker means any person engaged in the business of buying or selling federal, state, county or municipal stocks or bonds, or stocks or bonds of partnerships or other incorporated entities, or evidences of indebtedness of private persons, partnerships or of incorporated entities, for a free or commission.

Subcontractor. See "Contractor."

Swap Meet mans any event where the place or location at which the event is held has been advertised by any means whatsoever as a place or location to which members of the public at large, during a specified period of time, may bring identifiable, tangible property and exhibit the same for sale or exchange.

Swap Meet Exhibitor means any person exhibiting, displaying, selling, exchanging, offering for sale or exchange, any property at a swap meet.

Swap Meet Operator means any person or organization conducting or operating the business of a swap meet on any premises in the City, excluding, however, swap meet exhibitors.

Sworn Statement means an affidavit sworn to before a person authorized to take oaths, or a declaration, certification, or verified affidavit made under penalty of perjury.

Tax shall be that amount collected for the privilege of engaging in a business or occupation.

Tax and Revenue Inspector means the duly authorized agent of the Collector charged with assisting the Collector in the exercise of the duties imposed upon him or her hereunder.

Taxicab means any motor vehicle used in the business of transportation of passengers for hire, where transportation is not over a fixed and definite route, but is under the control, as to the destination and/or route, of the passenger or passengers being carried therein.

Taximeter means any mechanical instrument, appliance, device or machine by which the charge for hire of a motor vehicle is mechanically calculated, whether for distance traveled or time consumed, or both, and on said instrument is indicated by figures.

Tax Period. Unless otherwise expressly provided, all licenses shall be issued on an annual basis and shall expire December 31st of the year in which such license is issued.

Telephone Services shall mean any person engaged in the business of providing telephone services as a "telephone company" pursuant to Article XIII, Section 19 of the State Constitution.

Transact and Carry On means to repeat, or intend to repeat, or to continue, and includes:

A. The maintaining, operating, managing, or being in control of, any office, store, warehouse, factory, establishment, location or place:

Having one or more telephones listed for any business, activity in any classified telephone director or in the classified section of any consolidated telephone directory.
Having in use in connection with any business, one or more counters, desks, chairs, tables, filing cabinets, typewriters, adding or calculating machines, or other articles of office equipment.
At, from, or in which, any processing, supervising, administration, research, sales promotion, solicitation, distributing, routing, delivery, dispatching, billing, collection, accounting, record keeping, or other activity is conducted in connection with any business.
In, or at which, one or more persons may, for any valuable consideration intended to result, or that results, in any livelihood, financial profit or commercial gain to any person, receive any instruction, advice, treatment or examination, or any service upon their person, or any repair, refinishing, renewing, cleaning, or other improvement to, or of, any personal property.
In which any letter, announcement, advertisement, circular, handbill, newspaper, agreement, contract, instruction, legal instrument, financial statement, statement of account, financial record, or any other instrument or record, is written, printed, reproduced, published, prepared or kept, in connection with any business.
From which any circular, handbill, newspaper, announcement, statement of account, card or letter is sent, or distributed, in writing, or any contract is made, in person or by telephone, in connection with any business.
Upon any exterior side, wall, window, door, roof or other portion, or in the proximity of which, there is maintained any sign, lettering, announcement or advertisement indicating that such office or place is one in, at or from, which any article exists, or any act is performed, in connection with any business.

B. The repeated or continuous offering, or contracting, orally or in writing in connection with any business:

To sell or rent one or more articles, or one or more rooms, apartments, portions or parcels, of any real or personal property, or
To transport any person or personal property, or
To perform any service.

C. In connection with any business, the repeated or continuous:

Sale or renting of one or more articles or parcels of real or personal property;
The transporting of any person or property; or
The performance of any service.

D. The performance, in connection with any business, of any single act, with intent to repeat or continue the performance of such act.

Utility and Public Utility means any person furnishing the public with communication, water, light, heat or power, subject to regulation by the Public Utilities Commission of the State of California.

Vehicle means every device in, upon or by which any person or property is or maybe transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.

Vehicle for Hire means any motor bus, taxicab, limousine, tow truck or any other motor vehicle offered in the CITY OF DEL MAR for the transportation of passengers for compensation or used or engaged in the soliciting or pickup of passengers for hire in the CITY OF DEL MAR, exclusive of any vehicle for which a certificate of public convenience is needed and has been granted by the Public Utilities Commission of the State of California. "Vehicle for hire" shall not mean an ambulance, ambulette or other vehicle equipped or previously used for transporting the wounded, injured, sick, handicapped or deceased. See "Ambulance" and "Ambulette."

Vending Operations means any business conducted or carried on by any person engaged in the business of operating coin-operated machines or devices on the premises of another or in the business of owning, renting, leasing, lending, or otherwise distributing or supplying coin-operated machines or devices while retaining title thereto. Such machines include, but are not limited to, vending, amusement, service and telephone machines.

Vendor means any individual, sole proprietor, f corporation, or business entity engaged in the conduct of business as defined by this Chapter.

Wholesaler means any person engaging in the business of selling goods, wares, merchandise or other products for the purpose of resale and not to consumers or users thereof.

Yard Sale. See "Garage Sale."

(Ord. No. 617; Ord. No. 880)

Exceptions & meaning →