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For the purpose of this chapter the following words and phrases shall have the meanings respectively ascribed to them by this section:
BUSINESS: Includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit.
CITY: The city of Placerville, a municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged, or reincorporated form.
COLLECTOR: The city tax collector, city clerk/finance director, or other city officer charged with the administration of this chapter.
EMPLOYEE: A person who works for an employer, where right or control exists with such employer, where directions on performance of work can be given by employer and where breach of contract is not involved if work is halted by employer or employee; evidence that a person is included on the payroll of an employer, and deductions for federal or state income taxes, disability insurance, social security taxes are taken from the earnings of such person, and the employer pays payroll taxes on the earnings paid such person, is prima facie proof that such person is an employee.
PERSONS: Includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, club, business, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.
SALE: Includes the transfer, in any manner or by any means whatsoever, of title to property for consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.
SWORN STATEMENT: A written declaration or certification made under penalty of perjury. (Ord. 1354, 4-10-1984)