In order to distinguish between district businesses and for the purpose of calculating and applying the amount of benefit fees owed, the following definitions shall apply:
BILLING PERIOD. The period beginning September 1st to and including August 31st of the following year.
FINANCIAL. Banks, savings and loans, credit unions, etc.
FISCAL YEAR. July 1st to and including June 30th of the following year.
LODGING BUSINESSES. Include inns, hotels, motels, RV parks and other similar businesses.
PROFESSIONAL. Includes attorneys, architects, accountants, engineers, surveyors, physicians, dentists, optometrists, chiropractors and others in a medical / health service field, consultants, real estate brokers, financial advisors, laboratories (including dental and optical), hearing aid services, artists and designers.
RESTAURANTS. Include cafes, eating establishments, sandwich shops, dinner houses, restaurants and fast food services and other similar businesses.
RETAIL BUSINESSES. Include all businesses not covered by other definitions set out in this section, at least 50% of whose gross income is derived from "retail sales" as that term is defined under the California Sales and Use Tax Law. The fact that a substantial part of its business consists of sales other than retail sales does not exclude said business from this classification so long as such other business component does not account for more than 50% of said business' gross income.
SERVICE BUSINESSES. Include general office, news and advertising media, printers, photographers, personal care facilities and outlets, contractors/ builders, service stations, repairing and servicing businesses, renting and leasing businesses, utilities, vending machine businesses, household finance companies, and other similar businesses not otherwise included in types 1, 2, and 4 of definitions for retail businesses, restaurants, lodging businesses, professional, or financial.
(Ord. 1218, passed 10-1-97)