National City Municipal Code Art. II Definitions

As used in this chapter, the following terms and phrases shall have the meanings ascribed to them in this section:

"Adult book store" is as defined in Section 18.69.020.

"Adult cabaret" is as defined in Section 18.69.020.

"Adult movies" is as defined in Section 18.69.020.

"Amusement arcade" means any premises defined in Section 18.04.033 in which any greater number of coin-operated amusement devices than those specified in Section 18.16.191 as constituting an incidental use are installed.

"Auctions" or "auctioneer" is as defined by Civil Code Section 1812.601.

"Bingo" is as defined in Section 10.27.010.

"Bowling alleys" means premises where one or more bowling alleys are installed for the purpose of allowing patrons to participate in the sport of bowling.

"Business" means any and all activity engaged in or caused to be engaged in within the city as a principal or as an independent contractor for the purpose of commerce, including, without limitation, any commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, the leasing or rental of real estate, and every other kind of activity carried on whether for gain or profit or as a nonprofit organization, excluding only the services rendered by an employee to his or her employer. "Business" also includes a home-based occupation or entity described under "person" that markets, sells, designs or creates documents, goods, merchandise, handicrafts or works of art or literature intended for sale.

"Business by vehicle" means the driving or operating of any vehicle defined by Vehicle Code Section 670 or any wagon for the purpose of transportation, sale, collection, or delivery of goods, wares, merchandise, or other personal property of any kind from that vehicle or wagon, 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 or private property on or from that vehicle or wagon, or to be performed on goods, wares, merchandise, clothes, or other personal property to be taken for such purpose to a plant or establishment either inside or outside the city through the use of that vehicle or wagon. This definition shall not apply to the delivery of goods by vehicle operating in conjunction with a fixed place of business within the city for which a business tax has been paid pursuant to the provisions of this chapter. This definition shall not be construed as imposing a tax upon vehicles, but rather as a method of classification of businesses in which vehicles are used.

"Business tax license," "business license" and "tax license" have the same meaning and effect as the terms "business license tax," "license tax" and "business license," which were in effect prior to the adoption of Ordinance 2224, 2003. These terms are adopted as a redefinition and recodification of an existing tax revenue collection procedure.

"Coin-operated equipment" or "coin-operated amusement device" means a machine, device or equipment through which products, entertainment or services are vended or provided to a customer upon payment by the insertion of a coin, currency or token into a receptacle on the machine, or for which an electronic or mechanical authorization or credit is generated by payment at a central station or to an attendant. The term includes, without limitation, amusement devices, pay telephones, video machines, peep show devices, food and beverage dispensers and laundry equipment.

"Collector" means the city official charged by the city manager, or the city treasurer when applicable, with the administration and enforcement of this chapter, and his or her authorized deputies or assistants.

"Conduct," when used as a verb or in a verb form, means and includes transacting, maintaining, prosecuting, practicing, operating or carrying on. When used as a noun, it means and includes the act by which a transaction, practice or operation is effected.

"Conducting business" or "doing business" means a process by which a "person" as defined in this section attempts, manages, transacts, begins or carries on a "business" within the city or from an address or location in the city to another city or jurisdiction. It can also include business transactions from an address in another jurisdiction to a location or address within the city. "Address" or "location" includes an office, warehouse, manufacturing facility, store, any facility or structure by or through which business is conducted or facilitated, as well as a "home business" or "home office" at a residence at that location. Prima facie evidence of conducting business includes, but is not limited to, the use by a person of signs, circulars, cards, telephone book or directory listings, newspapers, advertising, personal solicitation or other representation which lists an address in the city. Any person who owns and rents out commercial real estate in the city, or who holds an active license or permit issued by a governmental agency and practices that trade or profession in National City is also considered to be conducting business in the city.

"Contractor" is a person defined by Business and Professions Code Section 7026. (The term "subcontractor" is used to define a person licensed as a contractor who performs work for or under the direction of a general contractor.) It includes "A", "B", "C" and "D" categories of licensed individuals.

"Cost of doing business" means an amount which is equivalent to the volume of business performed by or at any local office, facility, Agent, broker or employee performing only administrative or management related services in connection with sales or services rendered in another jurisdiction. The amount shall be computed by determining the total cost of maintaining that local office, facility, agent, broker or employee, and shall include, but not be limited to, the wages, salaries, commissions, bonuses, rent and/or depreciation, telephone, postage, utilities, janitorial and all other expenses allocated for the maintenance and operation of that office, facility, Agent, broker or employee.

"Dance halls" are premises, other than an adult cabaret, where patrons are allowed to dance as singles, couples or in a group to the accompaniment of live or recorded music.

"Day" or "days," when used to define a period of time for commencement or completion of action, shall refer to calendar days, except when otherwise specified.

"Disabled veteran" means any honorably discharged member of the armed forces who is physically unable to earn a livelihood by manual labor.

"Employee" is as defined by Labor Code Sections 3351 and 3352. The indicia of "employee" status includes the principal's control or definition of the hours or terms of labor, the means and manner by which the work is performed or the results accomplished, and the right of discharge. Any person rendering service for another, other than as an independent contractor, is presumed by Labor Code Section 3357 to be an "employee." An employee is a person for whom an employer or principal is required to withhold federal or state tax from compensation for services rendered. (An employee is not required to obtain a business tax license.) See also "independent contractor."

"Garage sale" is as defined in Section 7.21.120.

"Gross receipts" includes the total amounts actually receive or receivable during a calendar year 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 a part of or in connection with the sale or delivery of materials, services, goods, wares or merchandise within the city, or outside the city when the business is located within the city and the proceeds are credited to or for the account of the business located within the city. Included in "gross receipts" shall be all commissions, fees, receipts, receipts from coin-operated equipment, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following:

1. Cash discounts allowed and taken on sales;

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

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

4. Such part of the sale price of property returned by purchasers upon rescission of the contract of sale refunded either in cash or by credit;

5. Amounts collected or held in trust for others where the business is acting as an Agent or trustee, to the extent that such amounts are paid to or for the benefit of those for whom collected (the collector may require proof of payment or disbursement);

6. That portion of the receipts of a general contractor which represents payments to subcontractors, provided that such subcontractors are licensed under this chapter, and the general contractor furnishes the collector with the names and addresses of the subcontractors and the amount paid each subcontractor;

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

8. As to a real estate Agent or broker, the sales price of real estate sold for the account of others, except for that portion which represents commission or other income to the Agent or broker;

9. As to a retail gasoline dealer, that 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 Revenue and Taxation Code of the state;

10. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, if paid by the dealer or collected by him from the consumer or purchaser;

11. As to alcoholic beverage sales, that portion of receipts excluded under Article XX, Section 22 of the California Constitution.

"Home business" or "home office" refers to a business, trade or occupation that is conducted from a residential dwelling unit located in National City and which requires a home occupation permit issued by the planning director under the provisions of Title 18 of this code.

"Independent contractor," as defined by Labor Code Section 3353, means any person who renders service for a specified compensation for a specific result, and who is under the control of a principal as to the result of work only and not as to the means by which that result is accomplished. An independent contractor may also be defined as a person for whom the principal is required to issue a Form 1099 for compensation for services rendered.

"Live entertainment" and "adult cabaret" is as defined by Section 18.69.020 and Section 10.73.020.

"Mobile amusement vehicle" means a mobile platform upon which is installed one or more amusement devices.

"Mobile searchlight advertising" means a vehicle upon which is installed one or more floodlights or high-powered searchlights for the purpose of advertising or promoting an event.

"Peep show" and "peep show device" is as defined in Section 18.69.020 or Chapter 15.36.

"Person" as used in this chapter means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, limited liability companies, partnerships of every kind, clubs, business or common law trusts, societies, and natural individuals conducting any business in the city as sole proprietor, or any combination of such entities, other than as an employee.

"Residential rental unit" is as defined in Section 6.20.010.

"Specialty contractor" is as defined by Business and Professions Code Section 7058.

"Sticker" refers to a decal issued for display in a window to evidence the issuance of a business tax license.

"Swap meet" is as defined in Business and Professions Code Section 21661.

"Taxis—Paratransit" is as defined by Chapter 11.70.

"Video machine" means an electronic or mechanical coin-operated amusement device, other than a peep show device, which projects upon a screen electronic or computer-generated images capable of manipulation by a player for the purpose of amusement of the player or some other person in the vicinity of the device.

(Ord. 2224 § 2 (part), 2003)