King City Municipal Code Ch. 5.08 Definitions

Note: Editor’s Note: This chapter does not apply to Chapters 5.28 and 5.32.

For the purpose of this title unless it is plainly evident from the context that a different meaning is intended, the words and phrases used herein shall have meanings as hereinafter set forth in this chapter.

(Ord. 303 § 1.10, 1968)

(a) In determining the number of employees for the purpose of fixing the license tax due, the employer shall take the number of employees as herein defined, employed within the city, earning wages during pay periods nearest the fifteenth day of each month as reported to the State Department of Employment on forms which are used for reporting payments due under the Unemployment Insurance Act, for each month of the previous calendar year, adding the same and dividing by twelve. If the employer has been in business less than one year, he may use the average number of employees who will be employed by him during the remainder of the calendar year.

(b) At the option of the licensee, the average number of persons employed daily in the applicant’s business for one year for the purpose of fixing the license tax due under this chapter shall be determined by ascertaining the total number of hours of service performed by all employees in the city during the previous year and dividing the total number of hours of service thus obtained by the number of hours of service constituting a year’s work of one full time employee according to the custom or laws governing such employment. In computing the average number of persons employed, fractions of numbers shall be excluded.

(Ord. 303 § 1.20, 1968)

“Business” includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit.

(Ord. 303 § 1.12, 1968)

“Employee” means all persons engaged in the operation or conduct of any business, whether as owner, any member or owner, any member of owner’s family, partner, agent, manager, solicitor and any and all other persons employed or working in said business.

(Ord. 303 § 1.15, 1968)

“Fixed place of business” means the premises occupied in the city for the particular purpose of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to said business.

(Ord. 303 § 1.13, 1968)

Whenever the masculine is used in this title it shall also include the feminine and neuter.

(Ord. 303 § 1.30, 1968)

“Newly established business” means a business in existence and operation for less than three months.

(Ord. 303 § 1.14, 1968)

“Person” includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

(Ord. 303 § 1.11, 1968)

Whenever the singular is used in this title it shall also include the plural.

(Ord. 303 § 1.35, 1968)