Unless it is apparent from the context that another meaning is intended, the following words and/or phrases, when used in this title, shall have the meaning respectively ascribed to them and shall be interpreted and construed accordingly. As used in this title, the following words or phrases shall mean:
Administrative and Corporate Headquarters. "Administrative and corporate headquarters," as defined by the collector, shall pay a minimum annual business tax. This is an office that is located within the city limits that provide administrative or management related services such as, but not limited to, record keeping, data processing, research, personnel administration, and corporate headquarters services to other locations where the operations of the same business are conducted which lead more directly to the production of gross receipts.
Annual Gross Receipts. "Annual gross receipts", means the total "gross receipts" (as defined in this section) for the calendar year.
Business. "Business" includes professions, trades, and occupations and all and every kind of calling carried on with or without the intent of making a profit.
Business District. "Business district" means any area zoned for business purposes by the zoning regulations of the city.
Business Tax Certificate. "Business tax certificate" shall mean the physical documentation verifying payment of tax issued by the collector, indicating the tax period covered.
Calendar Year. "Calendar year" means January 1st, of any given year, through and including December 31st of such year.
City. "City" means the city of Visalia, a certified California chartered city.
City Council. "City council" means any city council of the city.
Chief of Police. "Chief of police" means any chief of police of the police department of the city, or his/her duly authorized deputies, or assistants who may be charged with the responsibility of enforcing this title.
Collector. "Collector" means the director of the finance department, or his/her duly authorized deputies, or assistants who may be charged with the collection of business taxes and the issuance of business tax certificates.
Contractor. "Contractor" means any contractor, who is required to be licensed as a contractor by the state of California, or any entity that undertakes to or offers to undertake to or purports to have the capacity of undertake to or submits a bid to, or does himself/herself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, 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 includes specialty contractor, and further includes an entity that contracts to hire out personnel and trucks, tractors, excavating or other equipment in connection with a construction project, whether at rates by the hour or day or for a contract amount. Contractors shall include general contractors, specialty contractors, developers, engineering contractors, and all subcontractors doing work within the city.
Director of Finance. "Director of finance" means any director of the finance department of the city, or his/her duly authorized deputies, or assistants who may be charged with the collection of business taxes and the issuance of business tax certificates.
Employee. "Employee" means any individual engaged in the operation or conduct of any business, whether as a member of the owner's family, agent, manager, solicitor or any other individual employed or working in said business.
Entity. "Entity" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business or common law trusts, societies, persons and individuals transacting and carrying on any business in the city, other than as an employee.
Fixed Place of Business. "Fixed place of business" shall mean the premises within the city where a specific business is continuously conducted from day to day and regularly kept open for the purposes of such business.
Gross Payroll. "Gross payroll" includes the total gross amount of all salaries, wages, commissions, bonuses, or other money payment of any kind which an individual received from or is entitled to receive from or be given credit for by his/her employer for any work done or personal service rendered in any trade as reported on federal, quarterly or annual payroll forms 941 or 940; provided, however, that where employees working in the city were reported as having worked elsewhere than in the city, the part of their wages paid or due for work performed in the city shall be included as gross payroll in the city.
Gross Receipts. "Gross receipts" includes the annual total amounts actually received or receivable for any sale or for the performance of any act or service, of whatever nature it may be, for which charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise; and gains realized from trading in stocks or bonds, interest income, carrying charges, rents, royalties, fees, commissions, dividends, or other emoluments, however designated. Included in gross receipts shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts, shall be the following:
1. Cash discounts allowed and taken on sales;
2. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser (example sales tax or excise tax);
3. Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;
4. Amounts collected for others where the business is acting as trustee to the extent that such amounts are paid to those for whom collected; provided, the trustee has furnished the collector with the names and addresses of the others and the amounts paid to them;
5. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
6. As to a real estate broker, the sales price of real estate sold for the account of others, except that portion which represents commission or other income to the broker;
7. As to alcohol, alcoholic beverages, bars, restaurants, liquor stores, and like businesses dispensing and/or selling alcoholic beverages, only that portion of the gross receipts related to the manufacture, transportation or sale of alcohol shall be exempt;
8. Amounts received or receivable by an entity having a fixed place of business within the city for acts or services performed outside the city, but only to the extent a business tax has been paid to the city or cities in which the acts or services were performed for gross receipts, up to a maximum of twenty-five (25) percent of the total gross receipts;
9. Renting, letting, or subletting of property owned by an entity to himself/herself or to an entity wholly owned by him/her.
Individual. "Individual" shall mean one separate being; natural individual. Such individual shall not represent any group of individuals.
Itinerant Vendor. "Itinerant vendor" includes all entities, both principal and agent, who engage in a transient business in the city selling materials, goods, wares and/or merchandise and for the purpose of carrying on such business hire, lease or occupy any room, booth, building or structure for the exhibition or sale of such materials, goods, wares and/or merchandise, or who from any such room, booth, building or structure makes sales. The entities so engaged shall not be relieved from the provisions of this title by reason of associating temporarily with any local dealer, trader, merchant or auctioneer, or by conducting such transient business in connection with, or as a part of, or in the name of, any local dealer, trader, merchant or auctioneer. Additionally, the business shall be classified as an itinerant vendor if such business conducts business in the city for less than ninety-one (91) calendar days; further, such business may be classified by the collector as an itinerant vendor if such business conducts business continuously for less than three hundred sixty-five (365) calendar days.
Lodging House Business. "Lodging house business" includes any entity conducting, carrying on or managing any building in which sleeping rooms or apartments are or may be let or hired to six or more individuals for one or more nights, whether compensation therefore be paid in money, labor, merchandise or otherwise; and includes hotels and apartment houses where cooking is not done in any room or apartment except in the general kitchen used and operated in connection with the business of such lodging house, hotel or apartment house.
Musical performances. "Musical performances" includes any concert, minstrel show, band concert, musical performance or exhibition, or entertainment, or other public exhibition, where a charge may be made for admission or seats; provided, that "musical performances" shall not include public dances or circuses.
Outdoor Advertising Business. "Outdoor advertising business" includes any entity carrying on or engaged in the business or occupation of providing outdoor advertising for others.
Peddle. "Peddle" means to sell and make immediate delivery, or offer for sale and immediate delivery, any materials, goods, wares, or merchandise in possession of the seller, at any place within the City other than from a fixed place of business.
Peddler. "Peddler" includes any hawker, vendor, or other individual who goes from house to house, from place to place, or in or along the streets within the city selling and making immediate delivery or offering for sale and immediate delivery any materials, goods, wares, merchandise or anything of value in his/her possession to entities other than manufacturers, wholesalers, jobbers, or retailers in such commodities.
Police Department. "Police department" means police department (also known as the department of public safety) of the city.
Public Utility. "Public utility" means any entity which furnishes the public with communication, water, light, gas, heat, power, waste treatment/collection/removal, or other public utility or service subject to regulation by the Public Utilities Commission of the state of California or a franchise agreement with the city.
Real Estate Developer/Real Estate Subdivider. This type of business will pay on gross receipts from the commissions per the lots/houses/ offices of the development. The business tax application shall be remitted at the beginning of the development project.
Rental of Commercial Property Business. An entity shall be considered to be in the business of renting commercial property if they rent for consideration one or more units. A commercial landlord is someone who rents/subleases the property for consideration.
Rental of Residential Property Business. An entity shall be considered to be in the business of renting residential property if they rent for consideration two or more units, be they single-family dwellings, trailers, mobile homes or other units in multiple family residences, within the city limits.
Sale. "Sale" includes the transfer, in any manner or by any means whatsoever, of title to real or personal property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of the 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 definitions shall be deemed to include any transaction which is or which, in effect, results in a sale within the contemplation of law.
Solicit. "Solicit" means to sell or take orders or offer for sale or offer to take orders for materials, goods, wares, or merchandise, for future delivery, or for service to be performed, at any place within the city other than a fixed place of business.
Solicitor. "Solicitor" means any individual engaged in soliciting, canvassing, or taking orders from house to house or from place to place, by telephone or by any other means of communication for any materials, goods, wares or merchandise, for any article to be delivered in the future or for services to be performed in the future, for making, manufacturing or repairing any article whosoever for future delivery, or for subscriptions to periodicals or tickets of admission to entertainment, or memberships in any clubs.
Sworn Statement. "Sworn statement" means any affidavit sworn to before an individual authorized to take oaths, or a declaration or certification made under penalty of perjury in accordance with California law.
Transient Business. "Transient business" means every business not conducted at a fixed place of business, whether the individual(s) conducting such transient business is or is not a resident of the city.
Vehicle. "Vehicle" means any and every device, in, upon, or by which any individual(s) or property is or may be transported or drawn upon a public highway or roadway. (Ord. 6905 § 33 (part), 1996: Ord. 9517 § 1 (part), 1995: prior code § 6001)