The following words and phrases whenever used in this section shall be construed as defined in this section.
a. Business (Class “A” License) shall include all activities engaged in or caused to be engaged in within the Town of Danville, including any commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, including home occupations, lease or rental of residential or non-residential real estate, and every other kind of activity whether or not carried on for gain or profit, and whether or not engaged in as a principal or as an independent contractor, but shall not include the services rendered by an employee to his or her employer.
b. Amusement and Itinerant Businesses (Class “B” License) includes only those businesses which are (1) not operated or carried on regularly throughout the year in the Town of Danville, such as circuses, carnivals and other exhibitions or entertainments on an occasional basis and not otherwise licensed and (2) involve the operation of a temporary place of sale.
c. Annual Marketplace (Class “C” License) shall mean any event that occurs at a regularly scheduled time or times throughout the year and involves the sale of products or goods by vendors, farmers, artisans and/or crafts people located at individual, temporary stalls where money is directly collected for the products or goods sold. For the purpose of this section, Street Fairs (Class C-1 License) shall fall within this category.
d. Collector shall mean the Financial Services Manager or other person the Town Manager may designate to administer the business license program.
e. Employee means every person engaged in the operation or conduct of any business whether as an owner, any member of owner’s family, partner, associate, agent, manager or solicitor, and any and all other persons engaged in such business. In addition, an “employee” means any person who works for or receives a salary for work from which Federal Withholding tax or Federal Insurance Compensation Act (FICA) funds have been withheld.
f. Engaging in business means commencing, conducting or continuing in business, and also the exercise of corporate or franchise powers, as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.
g. Full time equivalent employee shall be calculated by ascertaining the total number of hours of service including vacation, or other paid leave, performed by all employees of applicant within the Town of Danville during the previous year ending on June 30th 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 (1) full-time employee according to the custom or laws governing such employment. In the absence of other such standards, two thousand (2000) hours of service per year shall constitute one (1) full-time employee.
h. Gross Receipts includes the total of amounts actually received or receivable from sales and for the performance of any act or service for which a charge is made or credit allowed, whether or not such act or service is done as part of or in connection with the sale of materials, goods, wares, or merchandise. “Gross receipts” shall include all receipts, cash, credits, and property of any kind of nature without deduction of the cost of the property sold, cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever.
i. Itinerant Businesses see paragraph b.
j. Town means the Town of Danville, a municipal corporation of the State of California.
(Ord. #93-3, §1)