(A) For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.
"PERSONS EMPLOYED." Includes all persons actively working in the business, whether owners thereof or not.
(B) Whenever the amount of a business tax is based wholly or in part on the basis of the number of persons employed, the number to be used in calculating the amount of the business tax shall be the average number of persons employed during the preceding tax year or business operating period, or the average number of persons reasonably expected to be employed during the period for which the receipt is to be issued, whichever number is the greater. The average shall be obtained by adding the maximum and minimum number of persons for the period for which the average is to be obtained and dividing that sum by two.
(Ord. 12, passed 5-28-74; Am. Ord. 1221, passed 10-19-06)