5.04.320 Same—Computation of number of employees.
   In determining the number of employees for the purpose of fixing the license tax due, the employer shall take the total number of employees earning wages during pay periods ending nearest the fifteenth day of each month as shown by Form DE3 of the state of California, 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; if the employer has been in business less than one year, he or she may use the average total number of employees as shown by such form for the last quarter; if the employer has not previously engaged in business, he may estimate the average number of employees who will be employed by him during the remainder of the calendar year.
(Ord. 776 § 2 (part), 1999)