§ 4.32.010. Definitions.

A.

"Average number of persons employed" daily in the applicant's business during the previous year within the city, as used in this chapter shall be determined by ascertaining the total number of hours of service performed by all employees of applicant within the city during the previous year and dividing the total number of hours of service constituting a year's work of one full-time employee according to the custom or laws governing such employment. In computing the average number of persons employed, fractions of numbers greater than one-half shall be rounded up to the next whole number.

B.

"Business" includes professions, trades, and occupations and all and every kind of calling, whether or not carried on for profit.

C.

"Casual businesses" and "transient businesses" include all those businesses not otherwise mentioned in this chapter regardless of whether such businesses are operated from a fixed place of business in the city.

D.

"Coin-operated mechanical or electrical game of skill" means a machine which upon insertion of a coin or token(s) operates or may be operated for use as a game, contest or amusement of any description.

E.

"Contractor and subcontractor" means all persons engaged in conducting the business of construction, decorating, fencing, gardening, janitorial, painting, plumbing, maintenance, removal, repair, roofing, tree care, and similar services.

F.

"Employee" means all persons engaged in the operation or conduct of any business, whether as a member of the owner's family, agent, manager, or solicitor, and any and all other persons employed or working in said business. For purposes of computing tax based on employees, the average number of employees, as defined in subsection A of this section will be used.

G.

"Fine arts" as used in this chapter means painting, drawing, sculpturing, and music.

H.

"Fixed place of business" means the premises within the city where a business is continuously conducted from day to day and regularly kept open for the purposes of such business. The term "regular place of business" has the same meaning as "fixed place of business."

I.

"Gross receipts" as used in this chapter, includes the total of amounts actually received or receivable from sales and the total of amounts actually received or receivable for the performance of any act or service of whatever nature it may be for, for which a charge is made or credit allowed, in connection with the sale of materials, goods, wares, or merchandise. Included in "gross receipts" shall be 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 material used, labor service costs, interest paid or payable, losses, or other expenses whatsoever. Excluded from "gross receipts" shall be the following:

1.

Cash discounts allowed on sales;

2.

Credit allowed on property accepted as part of the purchase price, which property may later be sold;

3.

Any tax required by law to be included in or added to the purchase price;

4.

Such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit;

5.

Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected; provided, the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them;

6.

Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.

J.

"Home occupation" means any business conducted at a dwelling unit. The license administrator shall insure that, in addition to the business or mailing address, the home address and telephone listing is maintained as part of the file of this use for business licensing purposes, with or without a permit as may be required by the zoning code.

K.

"Ice cream vendor" means all persons, both principals and agents, who engage in business by going along the streets within the city selling and making immediate delivery of products whose principal nature is frozen dairy products, desserts, candy or the equivalent.

L.

"Itinerant vendor" means all persons, both principals and agents, who engage in a temporary and transient business in the city, selling goods, wares, and merchandise, and who for the purpose of carrying on such business, hire, lease, or occupy any room, structure or land for the exhibition or sale of such goods, wares, or merchandise, or from which room, or structure the sales shall be made or business solicited by means of samples or deliveries from house to house. The persons so engaged shall not be relieved from the provisions of this chapter 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, trader, merchant, or auctioneer.

M.

"License administrator" means the city officer charged with the administration of this chapter.

N.

"Patrol service" means any service or system which purports to furnish or does furnish to members or subscribers for a consideration, or otherwise, any watchman or guard, either uniformed or otherwise, to patrol any district in the city, or to guard or watch any property, or to perform any service usually and customarily performed by the regular patrolmen of the police department.

O.

"Peddler" means any hawker, vendor, or other person who goes from place to place, or along the streets or to any public place within the city selling and offering for sale any goods, wares, merchandise, or anything of value to persons other than manufacturers, wholesalers, jobbers, or retailers in such commodities.

P.

"Person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

Q.

"Professional office" means a fixed office which provides advice, designs, information, research, or consultation of a professional nature and/or the transfer of money, legal instruments, insurance policies, and real estate; medical or dental services; the wholesale brokerage of goods; professional libraries; or electronic computing services.

R.

"Retail business" means every business con-ducted for the purpose of selling or offering to sell any goods, wares, or merchandise other than as a part of a "wholesale business" as defined in subsection W of this section.

S.

"Sale" includes the transfer in any manner or by any means whatsoever of title to property for a consideration and also includes the serving, supplying, or furnishing for a consideration of any property. A transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which in effect results in a sale within the contemplation of law.

T.

"Solicitor" means every agent, canvasser, or other person who travels from place to place or house to house and solicits or takes orders for or canvasses for or makes demonstrations of any goods, wares, merchandise, or things or articles of value, or for services to be performed in the future, or for subscriptions to periodicals, or tickets of admission to entertainments or memberships in any clubs.

U.

"Sworn statement" means an affidavit sworn to before a person authorized to take oaths or a declaration or certification made under penalty of perjury.

V.

"Temporary sales" are the selling at retail from a temporary place of business in the city, of seasonal decorations. These include, but are not limited to, Christmas trees and pumpkins. Temporary sales licenses shall be limited to the season but in no case have a duration in excess of six weeks.

W.

"Wholesale business" means every business conducted solely for the purpose of selling goods, wares, or merchandise in volume lots for resale.

(Ord. 88-5 (part), 1988.)