In those instances in which the license tax provided in this chapter is based upon the number of employees of the licensee or the applicant for the license, the number of employees upon which the tax is to be based shall be the average number of employees who during the preceding calendar year worked in an establishment of the licensee within the city, or who used to a substantial extent an office, plant or other establishment within the city as his headquarters. The average number shall be determined by adding together the totals of the names listed upon each of the employer's reports to the State Department of Employment filed during the preceding calendar year and dividing said sum by the number of such reports from which the names were taken.
(Prior code § 5.04.090 (Ord. 494 § 8, 1960))