For the purposes of this article, the following words and phrases shall have the meaning respectively ascribed to them by this section.
APARTMENT. A room or suite of rooms which is/are designed to be occupied by one family for living or sleeping purposes in an APARTMENT HOUSE.
APARTMENT HOUSE. A building in which three or more families are living independently of each other.
AVERAGE NUMBER OF PERSONS EMPLOYED. The average number of EMPLOYEES located within the unincorporated area of the COUNTY engaged during the three-month period of maximum employment, excluding therefrom temporary seasonal EMPLOYEES not employed for a period in excess of two weeks.
BOARD. The Board of Supervisors of the COUNTY.
BUSINESS. BUSINESS includes all professions, trades, occupations, and callings carried on in the unincorporated area of the COUNTY for profit or livelihood, or those conducted by the exercise of corporate or franchise powers. BUSINESS also includes, without limitation, every kind of commercial enterprise, and includes the operation of games, machines, or mechanical devices in the unincorporated area of the COUNTY.
CONCESSIONER. The PERSON who rents or leases a portion of a premises for some specific use.
CONSTRUCTION CONTRACTOR. Every PERSON conducting or carrying on a BUSINESS who is required to be licensed as a CONTRACTOR by the state and who undertakes to, offers to undertake to, purports to have the capacity of undertaking to, submits bids to, or does himself or herself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, railroad, excavation, or other structure, project, development, or improvement, or to do any part thereof, including the erection of scaffolding, or other structures or works in connection therewith. The term CONTRACTOR, as used in this section, also includes SUBCONTRACTOR and SPECIALTY CONTRACTOR.
CONTRACT CONSTRUCTION BUSINESS. All BUSINESS activities carried out by CONSTRUCTION CONTRACTORS.
COUNTY. The County of San Benito.
DEPLETED MINERALS. Finished MINERAL products excavated or removed from within the COUNTY and shall be measured by the weight of the FINISHED PRODUCT(S). For purposes of assessing the business license tax specified in this article, DEPLETED MINERALS shall be measured at the time the MINERALS are sold, are transported out of the COUNTY, or are used on any project within the COUNTY, whichever event occurs first.
EMPLOYEE. A PERSON who works for an employer, where right or control exists with the 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; furthermore, if there is prima facie evidence that a PERSON is included on the payroll deductions, such as federal taxes and social security, the PERSON may be considered to be an EMPLOYEE.
ENGAGING IN BUSINESS. Commencing, conducting, or continuing in BUSINESS, and also the exercise of corporate or franchise powers, as well as liquidating a BUSINESS when the liquidators thereof hold themselves out to the public as conducting such BUSINESS.
FINISHED PRODUCT. The raw MINERALS which have finally been processed to whatever degree, but to which no amendments, such as cement, petroleum-based products, or the like, have yet been added. In any case, any MINERAL will be considered a FINISHED PRODUCT when it leaves the COUNTY.
HOTEL or MOTEL. A building or series of buildings on one site, containing three or more units used for guest occupancy, and intended and designed to be used for occupancy by temporary guests, and having the usual characteristics of a HOTEL or MOTEL.
ITINERANT VENDOR. All PERSONS, both principal and agent, who engage in a temporary and transient BUSINESS in the unincorporated area of the COUNTY, providing services, selling articles of wearing apparel, dry goods, fancy foods, notions, jewelry, cutlery, groceries, harness, machinery, vehicles of all kinds, hardware, photographs or photograph, tinware, mill products, or merchandise of any class or character with the intentions of continuing the BUSINESS in such area of the COUNTY for a period of not less than one day and not more than 90 days, and who for the purpose of carrying on such BUSINESS have no fixed place for BUSINESS, or hire, lease, or occupy any room, building, or structure for the exhibition or sale of the merchandise or services, or from which room, building, or structure the sales are to be made, or BUSINESS solicited by means of samples or delivery from house to house. Any such PERSON or firm so engaged shall not be relieved from the provisions of this article by reason of associating temporarily with any local dealer, trader, merchant, or auctioneer or by conducting such temporary or transient BUSINESS in connection with, or as a part of, or in the name of, any local dealer, merchant, or auctioneer.
MANUFACTURING BUSINESS. Any BUSINESS wherein PERSONS are engaged in making materials, raw or partially finished, or assembling finished parts, into articles suitable for use.
MINE. The same meaning as specified in Cal. Public Resources Code § 2200.
MINERALS. The same meaning as specified in Cal. Public Resources Code § 2005.
MINING OPERATION. The BUSINESS conducted by a MINING OPERATOR.
MINING OPERATOR. The PERSON operating a MINE, or the PERSON owning a royalty or other interest in the production of a MINE. For purposes of this article, the PERSON operating a MINE and the person owning a royalty or other interest in the MINE shall be jointly and severally liable for the tax imposed by this article.
PERSON. All domestic and foreign corporations, associations, syndicates, joint stock corporations, limited liability companies, partnerships of every kind, clubs, BUSINESSES, or common law trusts, societies, and individuals transacting and carrying on any BUSINESS in the unincorporated area of the COUNTY, other than as an EMPLOYEE.
PROCESSING. Any mining activity occurring after the severance of the MINERAL resources. PROCESSING shall include, without limitation, activities such as screening, washing, and crushing.
PROFESSIONAL.
(1) Any PERSON engaged in BUSINESS or activity characterized by or conforming to the technical or ethical standards of a profession, including, but not limited to, those listed below:
(a) Accountant;
(b) Appraiser;
(c) Architect;
(d) Assayer;
(e) Attorney;
(f) Chemist/pharmacist;
(g) Chiropractor;
(h) Consultant;
(i) Dentist;
(j) Dermatologist;
(k) Designer;
(l) Electrologist;
(m) Engineer;
(n) Chemical;
(o) Civil;
(p) Consultant;
(q) Electrical;
(r) Hydraulic;
(s) Mechanical;
(t) Mining;
(u) Structural;
(v) Entomologist;
(w) Geologist;
(x) Insurance agent;
(y) Landscape architect;
(z) Optician;
(aa) Optometrist;
(bb) Osteopath;
(cc) Physician;
(dd) Physiotherapist;
(ee) Podiatrist;
(ff) Real estate broker;
(gg) Radiologist;
(hh) Surgeon; and
(ii) Veterinarian.
(2) Each PERSON engaged in one of the above-entitled professions, and such other professions as may be defined by the TAX ADMINISTRATOR, shall be deemed to be conducting a separate BUSINESS for purposes of the business license tax. When two or more PROFESSIONALS employ PERSONS jointly, or by joint agreement or arrangement, each such PROFESSIONAL shall be jointly and severally responsible for the payment of the business license tax based on EMPLOYEES, however, the total number of EMPLOYEES shall be divided equally by the number of PROFESSIONALS in the office, and rounded up to the nearest whole EMPLOYEE number to determine the tax for each PROFESSIONAL.
RETAIL BUSINESS. Every BUSINESS conducted for the purpose of selling or offering for sale any goods, wares, or merchandise other than as part of a WHOLESALE BUSINESS.
SEVER. To remove from, or cause to become separated from, the land.
TAX ADMINISTRATOR. The COUNTY'S TAX COLLECTOR.
TAX COLLECTOR. The COUNTY TAX COLLECTOR or such PERSON that the TAX COLLECTOR may designate as his/her designee.
TAXPAYER. Any PERSON liable for the payment of the tax imposed by this article.
WHOLESALE BUSINESS. Every BUSINESS conducted solely for the purpose of selling goods, wares, or merchandise whole lots for resale.
WITHIN THE COUNTY. Within the exterior geographical limits of the unincorporated area of the COUNTY, not including any territory of the incorporated cities within the COUNTY, or the territory held under ownership of the federal government.
(1966 Code, § 21-104) (Ord. 601, § 1(part); Ord. 615, §§ 1, 2; Measure H Initiative, adopted 2018)