Chapter 5.08 — DEFINITIONS

For the purpose of Chapters 5.04 through 5.16, unless it is plainly evident from the context that a different meaning is intended, the words and phrases used herein shall have the following meanings. Words used in the present tense include the future; words in the plural number include the singular number; words in the singular number include the plural number. The word "shall" is mandatory and not merely directory; "may" is permissive.

(Ord. 4747 § 2.01 (part), 1966)

The "average number of persons employed" daily in the applicant's business for 1 year shall be determined by ascertaining the total number of hours of service performed by applicant's 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 1 full-time employee according to the custom or laws governing such employment.

(Ord. 4747 § 2.01 (part), 1966)

"Boarding home for aged" means any institution, place, home, building or agency, other than a sanitarium, hospital or rest home, which maintains and operates organized facilities for the care, boarding and housing of 1 or more persons over the age of 65 years, with or without compensation, other than members of the family occupying such home.

(Ord. 4747 § 2.01 (part), 1966)

"Business" means any business, commercial enterprise, trade, calling, vocation, profession or any means of livelihood, whether or not carried on for gain or profit.

(Ord. 4747 § 2.01 (part), 1966)

"Coin" includes slug, token, plate, disc, plug, key, check, or other device or thing of value.

(Ord. 4747 § 2.01 (part), 1966)

"Employee" means a person engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner, agent, manager, solicitor and any and all other persons employed or working in connection with the business.

(Ord. 4747 § 2.01 (part), 1966)

"Engaged in business" means the conducting, carrying on, managing or operating of a business whether done as owner, or by means of an officer, agent, manager, employee, servant or lessee of any of them.

(Ord. 4747 § 2.01 (part), 1966)

A.

Except as otherwise specifically provided, "gross receipts" means:

The total amount of the sale price of all sales;

The total amount charged or received for the performance of any act, service or employment, of whatever nature, for which a charge is made or credit allowed, whether or not such service, act or employment is done as a part of or in connection with the sale of goods, wares or merchandise;

All other receipts, including cash, credit and property of any kind or nature except as hereafter excluded;

Any amount for which credit is allowed by the seller to the purchaser 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, losses or any other expense whatsoever;

The amount of any federal manufacturer's or importers' excise tax included in the price of the property, whether or not the amount of such tax is stated as a separate charge.

B.

In computing gross receipts, the following shall be excluded:

Cash discounts allowed or taken on sales;

The amount of any federal tax imposed on or with respect to retail sales, whether imposed upon the retailer or upon the consumer or purchaser, and whether or not the amount of the tax is stated as a separate charge;

Any California State, county, city and county, or city sales or use tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

That part of the sales price of any property accepted for resale which was previously sold to and returned by the purchaser to the seller, which is refunded by the seller either in cash, or as credit allowances given or taken in part payment on any other property;

Amounts collected for others where the reporting business is acting as agent or trustee (but not sales agent) to the extent that such amounts are paid to those for whom collected.

The gross receipts used in the ordinance codified herein are those gross receipts of the calendar or fiscal year next preceding the license year for the business being licensed.

(Ord. 4821 § l(A), 1967; Ord. 4747 § 2.01 (part), 1966)

"License" or "licensee," as used generally herein, includes respectively the words "permit" or "permittee," or the holder for any use or period of time of any similar privilege, wherever relevant to any provision of Chapters 5.04 through 5.16 or other law or ordinance.

(Ord. 4747 § 2.01 (part), 1966)

"License collector" means the city assessor, tax and license collector of the city.

(Ord. 4747 § 2.01 (part, 1966)

"Person" means an individual, partnership, corporation or any other association of persons, partnerships or corporations.

(Ord. 4747 § 2.01 (part), 1966)

"Premises" includes all lands, structures, places and also the equipment and appurtenances connected or used therewith in any business, and also any personal property which is either affixed to, or is otherwise used in connection with any such business conducted on such premises.

(Ord. 4747 § 2.01 (part), 1966)

"Profession" means the following:

Architect

Attorney

Certified public accountant

Chiropodist or podiatrist

Chiropractor

Dentist

Engineer (all types)

Land surveyor

Landscape architect

Optometrist

Osteopathic physician

Physician and surgeon

Psychologist

Public accountant

Shorthand reporter (general reporting only)

Veterinarian.

(Ord. 4747 § 2.01 (part), 1966)

"Rental accommodation" means a building or portion of a building which is designed, built, rented, leased, let or hired out to be occupied or which is occupied as the home or residence of a person or persons living independently of each other, or which is occupied by businesses, separately owned, operating independently of each other. A unit occupied by the owner shall not be considered a rental accommodation for purposes of computing the annual tax.

(Ord. 4821 § l(B), 1967: Ord. 4747 § 2.01 (part), 1966)