For the purposes of Section 3.34.060, the following definitions shall apply:
A. “Retail” businesses include all businesses not specifically included within other definitions set out in this section and which at least in part sell at retail in the regular course of business. The fact that a substantial part or most of its business consists of other than retail sales does not exclude the business from this classification. To “sell at retail,” as used in the definition of this classification means the making of a “retail sale” or a “sale at retail” as those terms are defined in the Sales and Use Tax Law of the state of California.
B. “Bars” shall mean any place of business that maintains and sells or dispenses any type of alcoholic beverage at “on-sale,” as that term is defined by the Alcoholic Beverage Control Act of the state of California.
C. “Restaurants” shall mean any establishment where food is prepared for human consumption, either on or off the premises.
D. “Theaters” shall mean any place where a theater business is conducted containing a permanent stage or in which motion pictures are exhibited and other exhibitions are presented where an admission charge is made.
E. “Amusements” shall mean any type of business conducted for amusement purposes for which an admission or other charge is made for the purpose of enjoying such amusement. This shall be deemed to include operators or lessees of amusement-type vending machines of all kinds.
F. “Professional and services” shall be deemed to include, but not necessarily be limited to the following: persons or businesses engaging in a pursuit or activity professionally; news and advertising media; printers; photographers, but not sellers of photo supplies; real estate brokers; builders; service stations; repairing and servicing; renting and leasing; laboratories, including dental and optical; hearing aid services; utilities; artists and designers; and vending machine businesses.
G. “Financial, lending and securities institutions” shall be deemed to include all financial, lending or securities institutions that are not exempt by law from paying a business license tax.
H. “Hotels and motels” shall mean the types of businesses devoted to human lodging on a transient basis, as distinguished from apartment houses, roominghouses and other types of concerns that provide human lodging on a more permanent basis.
I. “Auto dealers” shall mean businesses dealing in the sale of motor vehicles, both new and used, and shall include dealers in trucks, farm implements, and all other types of motorized equipment that is moved by motor power on wheels or tracks; but does not include sale of motor vehicle parts when not accompanied by the sale of motor vehicles by the same business.
J. The “number of employees” referred to in Table I of Section 3.34.060 shall mean all persons engaged in the operation or conduct of any business whether as owner, any member of the owner’s family, partner, agent, manager, solicitor, or salesperson, regardless of basis of compensation, and any and all other persons employed or working in such business, including but not limited to students and apprentices working in connection with instruction in any business, for which service the owner, operator, or management receives compensation or a thing of value.
In determining the number of employees, the number of hours worked by all employees, the number of hours worked by all employees during the entire preceding fiscal year shall be added together and the sum thereof divided by 2,000. Any remainder or fraction shall not be considered. However, any amount below the first 2,000 hours shall be considered as 2,000 hours, and, in such event, the business in question shall pay a tax using one employee as a basis for computing the tax due.
Any employee who is paid for working away from the business location for more than 50% of the time for which the employee is paid during a fiscal year shall be deemed an exempt employee, and the employee’s time shall not be included in the computation above, except that a business in which all employees qualify for the exemption shall pay a tax using one employee as a basis for computing the tax due.
(Ord. 1125 §8, Ord. 1189 §1, Ord. 2268)