The following words and phrases wherever used in this title shall be construed as defined in this section, unless from the context a different meaning is intended or unless a different meaning is specifically defined and more particularly directed to the use of such words or phrases:
.010 “Average number of employees,” as used in this title, means the average number of persons employed daily in the person's business for the preceding period of one year and shall be determined by ascertaining the total number of hours of service performed by all employees during the preceding year, including paid leave, dividing the total number of hours of service by the full-time equivalent (two thousand eighty hours). In computing the average number of employees, fractions of numbers shall be rounded to the nearest whole number with one-half or greater being rounded up and less than one-half being rounded down.
.020 “Business” shall include professions, trades, and occupations, and all and every kind of calling, whether or not carried on for profit.
.030 “City” shall mean the City of Anaheim, a municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged, or reincorporated form.
.040 “Collector” shall mean the Finance Director of the City of Anaheim or such other official charged with the administration of this title or his or her designee.
.050 “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. The 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 the office, facility, agent, broker or employee.
.055 “Employee” shall mean either: (1) any person engaged or employed by any business which business withholds, or is required to withhold, compensation for the purpose of paying State or Federal Taxes as required by the Franchise Tax Board or Internal Revenue Service, or (2) any person who is regarded as an employee of a business for purposes of the workers’ compensation laws of the State of California (including, without limitation, a real estate agent working for, or engaged by, a real estate broker) and which business is subject to the provisions of this title.
.060 “Engaged in business” shall mean the conducting, operating, managing or carrying on of a business, whether done as owner, or by means of an officer, agent, manager, employee, servant, lessee or otherwise, whether operating from a fixed location in the City or coming into the City from an outside location to engage in such activities. As to business conducted within the City, whether the business establishment is located within or outside the City, every such sale, service or other transaction shall be deemed to have occurred within the City for purposes of the business license tax.
.065 “Apartment house” shall mean one or more structures located within the City, which structure(s) contain in aggregate a total of five or more dwelling units, being operated by one person.
.070 “Gross receipts” shall include the total amount of money, credits or other things of value actually received or receivable as part of or in connection with any transfer or sale of any materials, goods, wares, merchandise or other things of value or for the performance of any act or service, of whatever nature it may be, for which a charge is made, credit allowed or other thing of value received, 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 including 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.
The following shall be excluded from “gross receipts”:
(1) Cash discounts allowed and taken on sales;
(2) Credit allowed on property accepted as part of the purchase price and which property is later intended to 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 as is refunded either in cash or by credit;
(5) 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 whom collected, provided the agent or trustee has furnished the Collector with the names and addresses of the others and the amounts paid to them;
(6) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded; and
(7) That portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors are licensed under this title, and provided the general contractor furnishes the Collector with the names and addresses of the subcontractors and the amounts paid each subcontractor.
In computing gross receipts under this title there shall be deducted the amount of gross receipts which has been the measure of a business license tax paid to any other city or county.
As to a business established outside the City but maintaining an office within 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 operating within the City.
In the event separate sales or receipt records are not maintained for said local office or facility, agent, broker or employee operating within the City, 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 operating within the City is engaged in providing administrative or management related services, including, 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 at a location outside the City, the business license tax shall be based upon an amount equivalent to the cost of doing business as defined in subsection .050 of Section 3.04.010.
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 as hereinabove defined within the City, the business license tax shall be based upon 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 solicited, 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 sale of all goods, merchandise of services solicited, negotiated or contracted for within the City.
.075 “Location” shall mean the that place where the business is conducted whether at a single address or multiple addresses that are contiguous. If a business entity conducts business at two or more addresses which are not physically contiguous, each such noncontiguous address shall constitute a separate location. In the case of electronic transactions, the place where the seller is located is deemed the “location” for purposes of this Title.
.080 “Person” includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, joint ventures, clubs, Massachusetts Trusts, business or common law trusts, societies, and individuals transacting and carrying on any business in the City of Anaheim, other than as an employee.
.085 “Public amusement room” shall mean every room, suite, tent, or other space within any structure in which any person provides electronic or mechanical games of skill or chance to the public for consideration including, but not limited to, billiard rooms, bowling alleys and video game arcades.
.090 “Sale” shall include (i) the transfer, in any manner or by any means whatsoever, of title to property for a consideration; (ii) the serving, supplying, or furnishing for a consideration of any property; and (iii) a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.
.100 “Sworn statement” shall mean an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5501 § 2; June 13, 1995; Ord. 5796 §§ 1 - 6; January 8, 2002; Ord. 6009 § 1; December 20, 2005.)