As used in this article, “employee” means all persons engaged in the operation or conduct of any business, whether as member of the owner's family, agent, manager, solicitor, and any and all other persons employed or working in said business, excepting the spouse or children of the owner. For purposes of computing tax based on employees, the average number of employees, as defined in Section 5.08.010 will be used. (Ord. 338 § 1(d), 1975).