A. Words used in this chapter are defined as follows:
1. “Average number of employees” shall be determined by taking the number of employees of a business who are earning wages for work done in the city during pay periods ending the nearest twelfth of each month as shown by Form DE3 of the State Department of Employment, or other form which may hereafter be adopted for reporting payments due under the Unemployment Insurance Act, for each month of the previous calendar year, adding the same and dividing by twelve. In determining the average number of employees for the year, fractions on one-half or more are to be considered as one whole employee. Fractions under one-half are to be excluded.
If any employer has been in business less than one year, the employer may use average number of employees for the last quarter. If the employer has not been in business for one quarter, he may estimate the average number of employees who will be employed by him in the city during the remainder of the calendar year.
Employers may be required to verify their figures by showing each relevant Form DE3 of the State Department of Employment or by another form which may hereafter be adopted for reporting payments due under the Unemployment Insurance Act.
2. “Business” includes selling, distributing, or otherwise merchandising goods at wholesale or retail, trades, callings, professions or other occupations engaged in for profit and the conducting, managing or carrying on of any trade, calling or occupation for profit.
3. “City” means the City of Gridley.
4. “Employee” means 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 and any and all other persons employed or working in the business.
5. “Engaged in business” means the conducting operating, managing or carrying on of a business, whether done as owner, or by means of an officer, agent, manager, employee, servant or otherwise.
6. “Fixed place of business” means the premises occupied in the city for the particular purpose of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to said business.
7. “License” means the certificate issued by the city to the applicant upon payment of a fee prescribed by this title evidencing payment of such fee.
8. “Nonresident merchant” means any person who as owner and for the purpose of a livelihood or profit engages in any one or more enterprises in which personal property is sold or offered for sale, either personally or through agents and employees and who has not an established place business in the city and has an established place of business outside the city.
9. "Person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business, or common law trusts, societies and individuals transacting and carrying on any business in the city, other than as an employee.
10. "Shall" is mandatory; "may" is permissive; "singular number" includes the plural and the "plural" includes the singular; words of masculine gender include female and neuter gender.
(Ord. 565, 1990)