For the purpose of this title, the following terms shall have the meanings herein prescribed:
BUSINESS: Means and includes all activities, trades, professions, or callings engaged in within the corporate limits of Salt Lake City carried on for the business of gain or economic benefit, except that the acts of employees rendering service to employers shall not be included in the term "business" unless otherwise specifically prescribed.
EMPLOYEE: The operator, owner or manager of said place of business and any persons employed by such person in the operation of the place of business in any capacity, and also any salesman, agent, leased employee or independent contractor engaged in the operation of said place of business in any capacity.
ENGAGING IN BUSINESS: Means and includes, but is not limited to, the sale of tangible personal property at retail or wholesale, the manufacturing of goods or property, and the rendering of personal services for others for a consideration by persons engaged in any profession, trade, craft, business, occupation or other calling, except the rendering of personal services by an employee to his employer under any contract of personal employment.
GROSS SALES:
A. Shall not include:
1. The amount of any federal tax, except excise taxes imposed upon or with respect to retail or wholesale sales, whether imposed upon the retailer, wholesaler, jobber or upon the consumer, and regardless of whether or not the amount of federal tax is stated to customers as a separate charge; and
2. The amount of net Utah state sales tax.
B. The term "gross sales" means and includes the amount of any manufacturer's or importer's excise tax included in the price of the property sold, even though the manufacturer or importer is also the wholesaler or retailer thereof, and whether or not the amount of such tax is stated as a separate charge.
NUMBER OF EMPLOYEES: The average number of employees engaged in business at the place of business each regular working day during the preceding calendar year. In computing such number, each regular full time employee shall be counted as one full time employee and each employee which is not a regular full time employee shall be counted as a part time employee.
PERSON: Any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, partnership, joint venture, club, company, joint stock company, business trust, corporation, limited liability company, association, society or other group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, or any agent thereof.
PLACE OF BUSINESS: Each separate location maintained or operated by the licensee within the city from which business activity is conducted or transacted. (Ord. 37-99 § 3, 1999: Ord. 88-97 § 1, 1997: Ord. 5-94 § 6, 1994: prior code § 20-3-1)