The following words and phrases whenever used in this article 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:
AGENT, AGENCY OR BROKER: A person or business, who by authority acts as an intermediary, representative, or agent, on behalf of, or in the place of another person in the purchase or sale of insurance, real or personal property, stocks, bonds, securities, notes, negotiation of contracts for personal or professional services or appearances or other similar items of value and receives compensation, either directly or indirectly, in the form of commission or otherwise for services rendered. Notwithstanding the preceding sentence, the definition of agent, agency or broker does not include a "real estate salesperson" as defined in this section.
APARTMENT HOUSE: 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 three (3) or more families.
BUSINESS: Any occupation, activity, enterprise, profession, trade, or undertaking of any nature conducted or engaged in, or ordinarily conducted or engaged in, with the object of gain, benefit or advantage, whether direct or indirect, to the taxpayer or to another person. The term shall include operations of subsidiary or independent entities conducted for the benefit of others and at no profit to themselves, including nonprofit businesses and trade associations. A person shall not be deemed to be engaged in business solely by reason of receipt of dividend or interest income from passive investments.
BUSINESS CLASSIFICATION: The class or type of business activity conducted within the city of Beverly Hills as determined by the director of finance administration or the director's designates.
BUSINESS TAX: The tax imposed upon a person engaged in business within the city of Beverly Hills and is calculated by multiplying the measurement focus of the businesses classifications by the tax rate for the businesses classification.
COMMERCIAL REAL PROPERTY: All real property, including improvements thereto, of any kind or nature which is owned, held, used, or operated for commercial or industrial purposes but shall not include the leasing or rental of real property for residential purposes.
EMPLOYEE: Means and includes any individual who qualifies as an employee within the meaning of division 4, part 1, chapter 2, article 2, of the California Labor Code and any individual in the service of an employer, under an appointment or contract of hire or apprenticeship, express or implied, oral or written, whether lawfully or unlawfully employed, and includes, but is not limited to, all of the enumerated categories in subsection (a) through (f) of California Labor Code section 3351, regardless of whether workers' compensation benefits pursuant to division 4, part 1, section 3200 et seq., of the California Labor Code are required to be paid. Nothing herein shall be deemed to incorporate any provisions from said Labor Code relating to scope of employment. The Labor Code provisions in effect at the time this ordinance is effective shall apply.
ENGAGED IN BUSINESS: The conducting, operating, managing, participating in or carrying on, of a business by a person whether in the capacity of an owner, principal, partner, officer, agent, representative, broker, employee, servant, independent contractor, lessee or other person.
FINANCIAL INSTITUTION: An institution as defined by the California Financial Code, section 31041.
GROSS RECEIPTS: Except as otherwise specifically provided, the term "gross receipts" as used in this article shall mean the gross receipts of the calendar year and is defined as follows:
The total amount of the sales price of all sales, the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, whether such service, act of employment is done as a part of or in connection with the sale of goods, wares, merchandise or not, for which a charge is made or credit allowed, including, without limitation, all receipts, cash, credits, forfeited or retained deposits of any kind and property of any kind or nature, in any amount for which credit is allowed by the seller to the purchasers without any deductions 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. Gross receipts shall also include the amount of any federal manufacturer's or importer's excise tax included in the price of the property sold, even though the manufacturer or importer is also the retailer thereof and whether or not the amount of such tax is stated as a separate charge.
Excluded from gross receipts shall be:
A. Cash discounts allowed and taken on sales;
B. The value of property accepted as part of the purchase price for subsequent resale;
C. Any California state, city or city and county sales or use tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
D. Any city of Beverly Hills transient occupancy tax required to be included in or added to the price of a room and collected from a transient;
E. Such part of the sales price of property returned by the purchaser upon the recision of the contract or sale as is refunded either in cash or by credit;
F. Deposits which by law or contract must be refunded and are actually refunded;
G. Collections for others when the business is acting as an agent or trustee to the extent that payments are made to those for whom collected;
H. The cash value of sales, trades, or transactions between departments or units of the same business; and
I. The amount of gross receipts which has been the measure of a business tax paid to any other city.
HOTEL, MOTEL OR ROOMING HOUSE: Any building or portion thereof designed or used for lodging persons for a period of less than thirty (30) consecutive days. Hotels, motels and rooming houses shall include, without limitation, any establishment held out to the public as a hostel, inn, time share project, tourist court, or motel, but shall not include hospitals or governmental buildings where persons are detained under legal restraint, such as jails or prisons.
MEASUREMENT FOCUS: The measurement of a business's activities within the city through the use of a standard designated by this article for each business classification. Measurement focus includes such measures of business activity as gross receipts, gross payroll, gross operating expenses, number of vehicles, machines, devices or articles of equipment used, or the number of persons employed.
NUMBER OF NONPROFESSIONAL PAYROLL HOURS; PROFESSIONAL BUSINESS CLASSIFICATIONS: The total number of nonprofessional payroll hours recorded, including, but not limited to, regular, overtime, part time, vacation, compensated absences, and all other hours for which compensation of any form is provided, of nonprofessional persons employed in the registrant's business within the city of Beverly Hills in the previous calendar year.
NUMBER OF PAYROLL HOURS; NONPROFESSIONAL BUSINESS CLASSIFICATIONS: The total number of payroll hours recorded, including, but not limited to, regular, overtime, part time, vacation, compensated absences, and all other hours for which compensation of any form is provided, of persons employed in the registrant's business within the city of Beverly Hills in the previous calendar year.
NUMBER OF PROFESSIONAL AND SEMIPROFESSIONAL PAYROLL HOURS; PROFESSIONAL BUSINESS CLASSIFICATIONS: One of the following:
A. Where the professional business being registered bills its clientele based on total professional and/or semiprofessional hours of service provided, the total number of professional and semiprofessional hours charged to client accounts, whether compensation of any form whatsoever has been received, in the previous calendar year.
B. Where the professional business being registered does not bill its clientele based on total professional and/or semiprofessional hours of service provided, the total number of professional and semiprofessional payroll hours recorded, including, but not limited to, regular, overtime, part time, vacation, compensated absences, and all other hours for which compensation of any form is provided, of professional and semiprofessional persons employed in the registrant's business within the city of Beverly Hills, in the previous calendar year.
PERSON: Any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, domestic or foreign corporations, associations, syndicates, partnerships of every kind, Massachusetts business or common law trusts, societies, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise transacting and carrying on any business in the city other than as an employee.
PROFESSIONAL: Any person who engages in an occupation of technical expertise which generally requires a higher education and certification by a governmental agency.
PUBLIC UTILITY: Any person furnishing the public with communications, water, light, gas, heat, power, or other public utilities or services subject to regulation by the public utilities commission of the state.
REAL ESTATE SALESPERSON: A person who, pursuant to Business and Professions Code section 10000 et seq., or its successor, is licensed as a salesperson, or is licensed as a broker and is acting in the capacity of a salesperson under a written agreement with a broker, and for compensation or in expectation of a compensation undertakes activities of a salesperson.
REGISTER: To complete, execute and file a city approved application with the department of finance administration by each person prior to the commencement of business operation and the payment of all required taxes and any penalties and interest. This definition shall include any reference to "registering" and "registration".
REGISTRANT: A person to whom a registration certificate has been issued by the department of finance administration.
REGISTRATION CERTIFICATE: A document issued by the department of finance administration to evidence the satisfactory completion of registration for a specified period of time.
SEMIPROFESSIONAL: A person who assists or studies under a professional, either as an apprentice or employee, or one who participates in the operation of a professional occupation as a technical employee.
TAX RATE: The rate of taxation established for each business classification. (Ord. 96-O-2255, eff. 3-22-1996; amd. Ord. 96-O-2256, eff. 4-5-1996; Ord. 05-O-2467, eff. 4-16-2005; Ord. 05-O-2467, eff. 4-16-2005)