Redwood City Municipal Code § 32.101 Purpose of Article

The purpose of this Article is to provide for the establishment and levying of license taxes for the transaction and carrying on of certain businesses, trades, professions, callings and occupations in the City. This Article is enacted solely to raise revenues for municipal purposes and is not intended for regulation.

(Ord. No. 2016, § 2, 5-7-90)

As used in this Article, the following definitions shall apply:

APPLICANT: An applicant for a business license pursuant to this Article, including a renewal thereof.

AVERAGE NUMBER OF PERSONS EMPLOYED:

A. The number of employees as herein defined employed monthly within the City earning wages for the periods nearest the fifteenth day of each month during the previous year as reported by the applicant to the State Department of Employment on forms which are used for reporting payments due under the Unemployment Insurance Act of the State of California for each month of the previous calendar year, adding the same and dividing by twelve (12) and adding to the result thereof the number of employees compensated by other than wages engaged in the business. If the applicant has been in business less than one year, the average number of employees shall be the number of employees determined as described above divided by the number of months remaining in the calendar year for which such calculation is made.

B. As an alternative to the definition in A, above, and at the option of the applicant, the "average number of persons employed" shall mean the average number of persons employed daily by the applicant for one year, determined by ascertaining the total number of hours of service performed in the City by all such employees 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 customs governing such employment and adding to the result thereof the number of owners, partners or other principals, salespersons or agents employed by the applicant, irrespective of the number of hours of service provided by such employees. "Hours of service" as used in this definition shall include all paid holidays, sick leave, vacations and any other days for which compensation is paid irrespective of whether work is performed therefor. As a condition to the optional use of the foregoing definition, the applicant shall provide all business records or other documentation related to the calculation aforesaid required by the Director.

BUSINESS: Trades, occupations, professions, and services of all and every kind of calling whether or not carried on for profit, including, but not limited to, retailing, wholesaling, manufacturing, service purveying, warehousing, personal and real property rentals, growing of plants and crops, research and development in scientific fields, including software development, and the practice of specialized professions including, but not limited to, medicine, business consulting, and law.

CONTRACTOR: Any builder, contractor or subcontractor as defined in chapter 9 of division 3 (commencing with section 7000) of the Business and Professions Code of the State of California or, alternatively, as defined in the Rules and Regulations of the Contractor's State License Board enacted pursuant to section 7008 of said Code. For the purposes of this Article, any person engaged in activities similar to that of a contractor or subcontractor shall be deemed a contractor irrespective of whether said person is licensed as such by the State or other licensing agency. Contractor shall include, and is not limited to, businesses engaged in the construction or repair of any buildings, including construction, plumbing, wiring, heating, ventilation, and air conditioning.

DIRECTOR: The Director of Finance of the City or their designee.

EMPLOYEE: All persons engaged in the operation or conduct of any business including an owner, any member of an owner's family, partner, agent, manager, solicitor and any and all other persons employed or working in or associated with said business whether or not any salary or other compensation or remuneration is paid for such work. "Employee" as used herein includes employees (as defined above) of subcontractors, licensees or other persons engaged in the business for which a license hereunder is issued unless such subcontractors, licensees or other persons are licensed hereunder for the businesses in which they are engaged or which they conduct. Employee shall not include persons employed on a seasonal or periodic basis for less than one month or on a part-time basis for two (2) months or less.

FIXED PLACE OF BUSINESS: The premises occupied in the City for the particular purpose of conducting a business thereat and regularly kept open for that purpose.

GENERAL COMMERCE AND RETAIL: Any business operated for any purpose that is not included in any other defined category, including, but not limited to, retailers, restauranteurs, and other general businesses.

NEWLY ESTABLISHED BUSINESS: A business in existence and operation for less than three (3) months.

PERSON: Any individual person, corporation, partnership, association or other organizational form used for carrying on any business.

PROFESSIONAL SERVICE: Any profession, vocation, or calling that requires rigorous training through higher education or vocational institutions exclusively certifying the complete obtainment of skills and ability to offer professional services. This business category includes, but is not limited to, research and development and scientific fields, doctor's offices, law offices, dentist offices, veterinary offices, architectural firms, engineering firms, accounting firms, consulting firms, and software development companies.

RENTAL (COMMERCIAL): Any business that manages, operates, leases, rents, or provides use of real property to another individual or entity for compensation, including, but not limited to, commercial leasing, parcel leasing, and hoteliers.

RENTAL (RESIDENTIAL): Any business that manages, operates, leases, rents, or provides use of any dwelling unit, including an apartment, house, duplex, hotel, motel, mobile home park, rooming or boardinghouse, to another individual or entity for compensation. For purposes hereof, a business that manages, operates, leases, rents, or provides use of a total of three (3) or fewer dwelling units for compensation in the City shall not be deemed a residential rental business for purposes of this Article.

SERVICE: Any person engaged in the business of providing services that requires minimal to no higher education or training, including, but not limited to, beauty salons, hair stylists, landscape gardeners, and personal trainers.

(Ord. No. 2016, § 2, 5-7-90; Ord. No. 2089, § 1, 5-8-95)

(Ord. No. 2545, § 1, 11-5-24)