For the purpose of this chapter, unless the context clearly
requires otherwise, the words and phrases used herein shall have the
following meanings:
"Advertisement"
shall mean any printed material, fliers, signs, pamphlets,
leaflets, handbills, verbal broadcasting or any other method normally
used to gain the attention of the public.
"Ambulance"
means any motor vehicle constructed, modified or specifically
equipped or previously used to transport the sick, wounded, handicapped,
injured or deceased. (See Chapter 3.)
"Amusement machine"
shall mean a type of vending machine intended to provide
entertainment as distinguished from a machine dispensing merchandise
or services.
"Applicant"
means any person who applies for a license or a license renewal
under the provisions of this chapter.
"Automobile dismantler"
means any person who has an established place of business
and is engaged in the business of buying, selling or dealing in vehicles
of a type required to be registered pursuant to Section 220 of the
California
Vehicle Code, as the same now exists or as hereafter amended,
for the purpose of dismantling the same, who buys or sells the integral
parts and component materials thereof, in whole or in part, or deals
in used motor vehicle parts. This section does not apply to the occasional
and incidental dismantling of vehicles by dealers who have secured
dealers' plates from the California Department of Motor Vehicles and
whose principle business is buying and selling new and used vehicles,
or by owners who desire to dismantle not more than three personal
vehicles within any 12 month period.
"Bingo"
is a game of chance in which prizes are awarded on the basis
of designated numbers or symbols on a disposable paper card which
conform to numbers or symbols selected at random. Furthermore, the
game of bingo shall include cards having numbers or symbols which
are concealed and preprinted in a manner providing for distribution
of prizes. The winning cards shall not be known prior to the game
by any person participating in the playing or operation of the bingo
game. All preprinted bingo cards shall bear the legend: "For sale
or use only in a bingo game authorized under California Law and pursuant
to Local Ordinance."
"Builder-owner"
means any person employing subcontractors, specialty contractors,
general engineering contractors, or workers under his or her supervision
and direction by the hour or day, for the purpose of constructing
improvements on real property owned by him or her within the city;
such person shall be charged herein the same as a contractor unless
his or her only building activity is constructing on his or her property
a single-family dwelling unit or addition thereto which will be used
in whole or in part for the purpose of his or her own occupancy for
a period of not less than one year. Proof of the sale or offering
for sale of any such structure by the builder-owner within one year
after completion of same is presumptive evidence that such structure
was undertaken for purpose of sale. Provided, however, that any person
holding a state contractor's license pursuant to Sections 7056, 7057
and 7058 et seq., of the California
Business and Professions Code,
as the same now exists or as hereafter amended, shall be considered
a contractor.
"Building and loan"
shall mean any person who for a fee engages in the loan of
money upon personal security, evidences of debt, automobile, or any
personal property, or purchases automobile contracts, commercial paper,
evidences of debt, assignments or salary, salary warranty, salary
demands, time checks, or other evidences of salary due or to become
due, or automobile paper. The term building and loan as used in this
chapter includes savings and loans, but does not include pawnbrokers
or the holder of a bond brokers license, or any person conducting
a banking business under the laws of the state or any person subject
to the state corporate income tax as a financial corporation.
"Building-tradesman (handyperson)"
means any person engaged within the city as an independent
contractor in any trade, art, calling, avocation or occupation of
the building trades and not licensed as a contractor by the state.
"Business"
shall include all activities engaged in or caused to be engaged
in within the city, including any commercial or industrial enterprise,
trade, profession, occupation, vocation, calling or livelihood, including
lease or rental of residential real estate, and every other kind of
activity whether or not carried on for gain or profit, and whether
or not engaged in as a principal or as an independent contractor,
but shall not include the services rendered by an employee to his
employer.
"Business by vehicle"
means the running, driving or operating of any vehicle, automobile,
truck, tank, wagon for the purpose of transportation, sale, collection
or delivery of goods, wares, merchandise, or other personal property
of any kind, or in soliciting for work, labor, or services, or labor
or services to be performed on goods, wares, merchandise, clothes
or other personal property to be taken for such purpose to a plant
or establishment inside or outside the city. This definition does
not include the delivery of goods by persons operating a vehicle in
conjunction with a fixed place of business within the city for which
business a license fee has been paid pursuant to the provisions of
this chapter. This definition shall be construed as a method of classification
of businesses, and distinguishing between persons maintaining a fixed
place of business in the conduct of which a vehicle is used, and persons
maintaining a business in the conduct of which vehicles are used,
but who do not have a fixed place of business in the city.
"Business license"
shall mean the document required to be posted or displayed
as evidence of a business payment of the tax required by the provisions
of this chapter and shall herein be referred to as "license" or "business
license."
"Business license tax"
shall mean the privilege tax paid as required by the provisions
of this chapter and shall herein be referred to as "business or license
tax."
"Casino manager"
shall mean individuals listed on the license application
who will be present at the event and who will manage, supervise and
be responsible for the operation of the "casino party." Casino managers
shall be bona fide members of the charitable organization sponsoring
the casino party.
"Casino party"
shall mean any event at which three or more persons are permitted
or invited to play games of chance or banking games or percentage
games as defined in Section 330 of the California
Penal Code and which
are played for no consideration and/or no prize.
"Chief"
shall mean chief of police or designee.
"Chips or scrip"
shall mean simulated paper money, currency or tokens having
no value.
"City"
means the City of Escondido.
"Commission agent, broker or merchant"
means any person engaged in the business of buying and selling
of goods, wares or merchandise for the owner or consignee thereof
for a fee or commission, whether or not the operation of such business
customarily includes the actual possession, custody or control of
goods, wares or merchandise to the extent that such person (1) does
not engage in the business of manufacturing, refining, fabricating,
milling, treating or other processing of the goods, wares or merchandise
bought and sold, and does not cause said goods, wares or merchandise
to be manufactured, refined, fabricated, milled, treated or otherwise
processed; (2) does not obtain or retain title to said goods, wares
or merchandise except during one or more of the following situations:
while such goods, wares or merchandise are actually in transit, or
for short periods of time before transportation commences or after
it ceases; and (3) does not store or warehouse such goods, wares or
merchandise except during one or more of the following: while such
goods, wares or merchandise are actually in transit, or for short
periods of time before transportation commences or after it ceases.
"Contractor"
means any person who is licensed as a contractor by the State
of California and who undertakes to or offers to undertake to or purports
to have the capacity to undertake or submits a bid to, or does himself
or by 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 connections therewith. The term contractor as used in
this chapter includes general engineering contractor, general building
contractor, specialty contractor and subcontractor except as otherwise
specified herein.
"Cost of doing business"
shall mean that amount which is equivalent to the volume
of business performed, where the business of any local office, facility,
agent, broker or employee is that of performing administrative or
management related services in connection with sales or services performed
or rendered elsewhere. Said amount shall be computed by determining
the total cost of maintaining said local office, facility, agent,
broker or employee. Said total cost of maintaining said local office,
facility, agent, broker or employee shall include, but is not limited
to the wages, salaries, commissions, bonuses, rent, and/or depreciation,
telephone, postage, utilities, janitorial and other expenses allocated
for maintenance of said office, facility, agent, broker or employee.
"Director"
means the director of planning and building or the director's
duly authorized representative.
"Driver's permit"
means the permit issued to any person operating or driving
a vehicle for hire.
"Employed"
means engaged in the operation or conduct of a business,
or related activity, whether as a proprietor or otherwise.
"Employee"
means any and all persons employed by a qualified seller
at a regular salary either full or part time to include owners, or
members of the owner's family, partners, or associates or individuals
earning a wage, and shall be included in the computation of the average
number of employees. Employee shall not mean any person whose compensation
is based on or consists of a commission on sales.
"Fake sale"
means:
(1)
The sale of goods, wares or merchandise or the offering of goods,
wares or merchandise for sale in limited quantity or quantities of
less than the full amount of such merchandise owned or carried in
stock by the person offering the same for sale;
(2)
The sale or offering for sale of goods, wares or merchandise
of a different quality, brand and/or bearing a different trademark
as a substitute for the merchandise which had been previously advertised
for sale for the particular day on which the substitution is proposed
or effected;
(3)
The sale or offering for sale of any goods, wares or merchandise
misrepresented as to quantity, quality, brand or otherwise;
(4)
The sale or offering for sale of any goods, wars or merchandise
which is contingent on the concurrent purchase or sale of any other
article or articles of a different nature, quality or brand.
"Family member"
means a spouse, parent, child, sibling, grandparent or any
other person regularly residing in the qualified seller's household.
"Fire and other altered goods sale"
means a sale held out in such a manner as reasonably to cause
the public to believe that the sale will offer goods damaged or altered
by fire, smoke, water or other such means.
"Fixed place of business"
means the place within the city at which the principal tools,
equipment or machinery used in a business are customarily stored or
located, or at which are maintained the principal stock of materials
or supplies and the books and records used in a business.
"Flat rate or flat rate tax"
means a fixed amount assessed per business location, or alternately,
a fixed scale of amounts whose sum is variable depending on the number
of factors furnishing the basis for determination of the license tax.
"Garage or yard sale"
for the purposes of this chapter, means a sale conducted
by an individual resident owner or occupant of the residence, for
the purpose of disposing of unwanted or surplus household furnishings
or other personality for which no inventory is kept and no sales tax
is paid on the transactions thus carried out.
"General contractor"
means and shall include any general building contractor or
general engineering contractor or any other person who is licensed
pursuant to Section 7056 and/or 7057 of the California Business and
Professions Code as the same now exists or as hereafter amended.
"Going-out-of-business sale"
means a sale in which it is advertised, represented or held
out to the public that the business is being terminated or closed
out, including but not limited to the following sales: adjuster's;
adjustment; alterations; assignee's bankrupt; benefit of administrator's;
benefit of creditors'; benefit of trustees; building coming down;
closing; closing out; creditor's committee; creditor's end; executor's;
final days; forced out; forced-out-of business; insolvents'; last
days; lease expires; liquidation; loss of lease; mortgage sale; receiver's;
trustee's; and quitting business.
"Goods"
shall include any goods, wares, merchandise or other property
capable of being the object of a sale regulated hereunder.
"Gross receipts"
shall include the total amount of the sales price of all
sales and the total amount charged or received for the performance
of any act or service of whatever nature it may be, for which a charge
is made or credit allowed, whether or not such act or service is done
as part of or in connection with the sale of materials, goods, wares
or merchandise. The following shall be included in "gross receipts":
all receipts, rents, cash, credits and property of any kind or nature,
without any deduction therefrom on account of the cost of property
sold, the cost of materials used, labor or service cost, interest
paid or payable, or loss or other expenses whatsoever.
(1)
The following shall be excluded from "gross receipts":
(a)
Cash discounts allowed and taken on sales;
(b)
Credit allowed on property accepted as part of the purchase
price and which property may later be sold;
(c)
Any tax required by law to be included in or added to the purchase
price and collected from the consumer or purchaser;
(d)
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;
(e)
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
director with the names and addresses of the others and the amounts
paid to them, other than amounts received as commissions or fees earned,
or charges of any character made or compensation of any character
received for the performance of any service as agent, or trustee;
provided, that any agent, or trustee dealing in stocks or other similar
written instruments evidencing a right to participate in the assets
of any business, or dealing in bonds or other evidences of indebtedness,
who also deals in such property as a principal, shall include in the
gross receipts by which the tax is measured the amount of his or her
trading profits resulting therefrom. No deduction from receipts attributable
to trading as a principal shall be made unless such deduction is provided
for in this section;
(f)
The difference between the balance owed on a defaulted purchase
or finance contract upon repossession by seller and the amount received
from resale of the repossessed article by the repossessing seller;
(g)
Receipts of refundable deposits, except that refundable deposits
forfeited and taken into income of the business shall not be excluded;
(h)
As to alcoholic beverages, that portion of the receipts of a
manufacturer, transporter, retailer or wholesale distributor generated
or otherwise collected from the manufacture, transport, retail or
wholesale of intoxicating liquors within the state pursuant to Article
XX, Section 22 of the State Constitution;
(i)
As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division
2 of the State
Revenue and Taxation Code, as the same now exists or as hereafter amended;
(j)
As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title
26 of the United States Code, as the same now exists or as hereafter amended, if paid by the dealer or collected by him or her from the purchaser;
(k)
Cash value of sales, trades, transfers or other transactions
as made between separate departments, divisions or units of any single
business entity;
(l)
Sales for convenience where sales of new goods, wares or merchandise
are made by a person engaged in selling such articles to another person
engaged in selling like or similar articles:
(i)
Where the primary purpose of the particular transaction of sale
is to accommodate the purchaser rather than to make a sale in the
ordinary course of business and the price paid is essentially the
book value of the article,
(ii)
Where, in the particular kind of business involved, a similar
manner of dealing is frequent or customary in the circumstances under
which the particular sale is made, and
(iii)
Where goods, wares, or merchandise of like or similar kinds
and of substantially equivalent value to that which was sold are received
in consideration.
(2)
As to general contractors and other similar businesses, "gross
receipts" shall not include that portion of the receipts of a general
contractor which represent payments to subcontractors, provided that
such subcontractors are licensed under this chapter, and provided
the general contractor furnishes the director upon request with the
names and addresses of the subcontractors and the amounts paid to
them.
(3)
As to bail bond brokerages, commission agent brokerages, mortgage
brokerages, real estate brokerages, securities brokerages, travel
agencies and other similar businesses employing agents, brokers and/or
commissioned employees, "gross receipts" shall include the total gross
commissions or other receipts attributable to the local office, agent,
brokers and/or employees.
(4)
As to accountants, architects, attorneys, chiropractors, doctors,
dentists, optometrists, podiatrists, psychologists, veterinarians
and other professionals, either practicing solely, or in partnership,
or as a professional corporation, "gross receipts" shall include the
total gross fees or other receipts attributable to services performed
or otherwise rendered within the city.
(5)
As to other persons having a fixed place of business within
the city and providing a service or plying an occupation or trade,
or involved in similar businesses, "gross receipts" shall include
the total fees, commissions or other receipts attributable to that
local location and/or employees, or the cost of doing business at
that location.
(6)
As to building and loan associations, "gross receipts" shall
include:
(a)
Interest on real estate loans;
(b)
Loan fees of various kinds such as fee for escrow, appraisal
drawing papers, and other similar charges;
(c)
Bonuses received for prepayment of loans;
(d)
Penalty charges on delinquent loans;
(f)
Interest on personal loans to depositors; and
(g)
Receipts over and above the recovery of principal from the sale
of mortgages or other evidence of money due from loans.
(7)
As to building and loan associations, the following shall be
excluded from "gross receipts":
(a)
Interest and dividends earned from the placing of surplus funds
in bonds, securities or federal home loan banks;
(b)
Payments received on the principal amount of outstanding loans;
(c)
Sale of capital assets used in the conduct of the business;
(d)
Payments made to other building and loan associations which
represents their share of interest under participation agreements;
and
(e)
Gains or losses on the sale of real estate acquired by foreclosure.
(8)
As to a business established outside the city but maintaining
an office within the city through an agent, broker or employee, "gross
receipts" shall include the total sales or receipts attributable to
the local office or facility, agent, broker or employee.
(9)
In the event separate sales or receipt records are not maintained
for said local office or facility, agent, broker or employee, or in
the event any retailing, wholesaling, manufacturing, or processing
activity conducted thereat does not generate gross receipts as hereinabove
defined, or in the event said local office or facility, agent, broker
or employee is engaged in providing administrative or management related
services, to include, but not be limited to, record keeping, data
processing, research and development, advertising, public relations,
personnel administration, or legal services, in connection with sales
or services performed or rendered elsewhere, the business tax shall
be based upon an amount which bears the same proportion to the total
gross receipts of the business which cost of maintaining said local
office, facility, local agent, broker or employee bears to the total
cost of maintaining said business.
(10)
As to a business established within the city but maintaining
a local branch office or establishment through an agent, broker or
employee engaged in providing administrative or management related
services within the city, the business license tax shall be based
on an amount equivalent to the cost of doing business.
(11)
As to a business established outside the city but transacting
and carrying on business within the city, or otherwise performing
or rendering services negotiated, or contracted for within the city,
whether by a principal or through an agent or employee, "gross receipts"
shall include the total fees, commissions or other receipts attributable
to the business activity conducted.
"Independent contractor"
means any natural person other than a state-licensed contractor,
who is engaged to aid in the business of any other person, and who
receives remuneration either through commission, or pursuant to any
contract of employment which excludes regular wages or salary, or
in any other manner other than through regular wages, salary or a
direct participation in the profits of the business.
"Insurance agent"
means any person, including bail bond agents directly authorized
by and on behalf of an insurer, to transact insurance and to bind
the insurer in the execution of insurance policies.
"Insurance broker"
means any person, including bail bond brokers, who, for compensation
and on behalf of another person, transact insurance other than life
with, but not on behalf of, an insurer.
"Itinerant merchant"
means any person who engages in a temporary business in the
city, selling or offering for sale goods, wares, merchandise, or things
or articles of value, with the intention of conducting such business
in the city for a period of not more than 90 days in any calendar
year, and who, for the purpose of carrying on such business, hires,
leases or occupies any room, doorway, vacant lot or merchandise, or
who associates temporarily with any local dealer, trader, merchant
or auctioneer, or who conducts such temporary business in connection
with or as a part of or in the name of any local dealer, trader, merchant
or auctioneer.
"Junk salvager or junk recycler"
means any person, engaged in the business of collecting,
buying or selling at either retail or wholesale or otherwise dealing
in junk and/or rubbish, waste material, refuse and/or any rags, sacks,
bottles, papers, cans, metals, rubber, cordage, tires and other like
articles, whether the same can be sold or otherwise disposed of for
the purpose of being treated, repaired or prepared so as to be used
again in some other form.
"Junk yards, automobile wrecking yards and salvage yards"
mean any space of 200 square feet or more of area of any
lot used for the storage, sale, keeping or abandonment of inoperable
vehicles, junk or waste material, including scrap metal or other scrap
materials, or for the dismantling, demolition or abandonment of automobiles,
other vehicles, machinery or parts thereof, other than an impound
yard.
"License"
means a license issued pursuant to this chapter.
"Licensee"
means any person who holds a valid, current business license
issued to that person under this chapter.
"Manufacture or process"
shall embrace all the activities of a commercial or industrial
nature wherein labor or skill is applied, by hand or machinery, to
materials so that as a result thereof a new, different or useful article
of tangible personal property or substance of trade or commerce is
produced and shall include the production of fabrication of specially
made or custom-made articles.
"Manufacturer or processor"
means any person who, directly or by contracting with others
for the necessary labor or mechanical services, manufacturers or processes
for sale or for commercial or industrial use from his or her own materials
or ingredients any articles, substances or commodities.
"Market"
means a farmers' market, a market certified by the city and
located on city-owned property, including, where authorized, temporary
use of streets and/or park land.
"Market association"
means a nonprofit association or corporation which manages
and operates the market by permit from the city.
"Market board"
means the board of directors or other ruling committee of
the market association.
"Market manager"
means a person or persons empowered by the market board to
implement market policies and directives, and to oversee the operation
of the market.
"Merchandise coupons"
shall mean any coupon, certificate, ticket, book, card or
passbook for which the holder thereof can obtain goods, wares, merchandise
or services.
"Minor"
shall mean any person under the age of 18 years.
"Mobile vending"
means the conduct of a business by means of an automobile,
truck, wagon, motorcycle or any other vehicle which may be used to
transport, sell, collect or deliver goods, wares, merchandise or property
of any kind from a vehicle, either as a principal business or in connection
with any other business, or in the solicitation of work, labor or
services to be performed on the public streets or private places in
or from a vehicle.
"Motorbus"
means any motor vehicle used in the business of carrying
passengers for hire which receives and discharges passengers along
a fixed route traversed by it, except any intercity bus regulated
by the Public Utilities Commission.
"Nonprofit, charitable organization"
is an organization exempted from the payment of the bank
and corporation tax by Section 23701a (specified labor, agricultural
or horticultural organizations), 23701b (specified fraternal beneficiary
societies, orders or organizations), 23701d (specified religious,
charitable, scientific, literary, educational and humanitarian corporations),
23701e (specified business leagues, chambers of commerce, real estate
boards or boards of trade), 23701f (specific civic leagues, social
welfare and employee organizations), 23701g (specified nonprofit pleasure
and recreational clubs), 23701l (specified domestic fraternal societies,
orders or associations), of the Revenue Taxation Code, and mobilehome
park associations and senior citizen organization, provided that the
proceeds of such games are used only for charitable purposes. All
other organizations (except nonprofit cooperative association) shall
be termed "for profit" organizations.
"Nonprofit organization"
means an institution, corporation, organization or association
organized or conducted for charitable, religious, political or other
nonprofit purposes only, where the receipts derived from peddling
or soliciting activities are to be used wholly for the benefit of
such entity and, except for wages paid to employees of such entity,
are not used in whole or in part for the private gain of any person.
Such organizations shall have State of California and United States
government tax exempt status. Within the meaning of the ordinance
codified in this chapter, solicitors and peddlers who are paid for
such services by a nonprofit organization are not employees of the
nonprofit organization. All other organizations shall be termed "for
profit organizations."
"Out-of-town"
means the conducting of a business within the city, but not
having a fixed place of business within the city.
"Owner or operator"
shall mean the person or persons who control the admission,
directly or through agents, of persons and merchandise into the trading
area, and shall include any part owner, joint owner, tenant in common,
tenant in partnership, joint tenant, or tenant by the entirety, copartnerships
of the whole or of a part of such building or land, or a person having
an interest in community property as a member, or former member, of
the community.
"Pawnbroker"
means a person employed in the business of loaning money
upon personal property, personal security, pawns or pledges, or the
business of purchasing articles of personal property and reselling,
or agreeing to resell, such articles to the vendors or their assignees
at prices agreed upon at or before the time of such purchase. See
Business and Professions Code Section 21626.
"Pawnshop"
means a room, store or place in which the business of a pawnbroker
is conducted.
"Peddler"
means a hawker, vendor, or other person who, without appointment
thereat, goes from house to house, place to place, or in or along
the streets of the city selling and making immediate delivery, or
offering for sale and immediate delivery, any goods, wares, merchandise,
or anything of value in the possession of the peddler to persons other
than manufacturers, wholesalers, jobbers or retailers in such commodities.
"Permit"
means a written authorization to conduct a business within
the city for a limited period of time.
"Person"
means a domestic or foreign corporation, an association,
a syndicate, a joint-stock corporation, a partnership of any kind,
a club, business or common-law trust, a society or an individual conducting
any business.
"Playing area"
shall mean an area where the game of bingo will be played.
This area shall be visibly marked and recognizable as a separate area.
"Premises"
means all lands, structures, places, and also the personal
property, equipment, and appurtenances connected or used in any business.
"Prize"
shall mean property or merchandise designated by a sponsoring
organization to be distributed or awarded to a person selected by
means of a lottery or raffle.
"Professional"
means any person, including any professional corporation,
wherever located, engaged in or carrying on, within the city, any
profession requiring satisfactory compliance with written and/or oral
examination standards adopted by a branch of the state or federal
government and/or requiring a certain amount of tenure with such branch
of government. Such professions to include but not be limited to:
accountant (all types), architect (all types), attorney, auditor,
audiologist, chiropractor, clinical social worker, dentist, druggist
practitioner, electrologist, geologist, gemologist, herbalist, marriage,
family and child counselor, mortician, naturopath, nurse (registered),
oculist, optician, optometrist, osteopath, physician (all types),
podiatrist, psychologist, speech pathologist, surveyor and veterinarian.
"Professional corporation"
means any corporation organized under the California General
Corporation Law which is engaged in rendering professional services
in a single profession, or as hereafter amended, and which in its
practice or business designates itself as a professional or other
corporation as may be required by statute.
"Pushcart"
means any wagon, cart, or similar wheeled container, not
a "vehicle" as defined in the
Vehicle Code of the State of California,
from which food, beverage or product is offered for sale to the public.
"Qualified seller"
means a person selling or offering for sale at the market
an item or commodity which has been:
(1)
Grown upon land which the person controls, in the case of fruits,
nuts, vegetables or other plant products;
(2)
Bred, raised, cultivated or caught, in the case of animal, poultry
or fish products;
(3)
Cooked, canned, preserved or otherwise significantly treated,
in the case of processed foods; or
(4)
Created, sewn, constructed or otherwise fashioned from component
materials in the case of crafts.
"Raffle or lottery"
, in the context of a casino party, shall mean any scheme
for the disposal or distribution of property or merchandise for no
consideration.
"Real estate agent"
means any person licensed as such by the state and engaged
wholly or in part in transacting and carrying on the sale of real
estate.
"Real estate broker"
means any person licensed as such by the state and engaged
wholly or in part in transacting and carrying on the sale of real
estate including soliciting or offering to buy, sell or lease real
property for others; negotiating and collecting loans for borrowers
or lenders; dealing in real property sales contracts and promissory
notes; receiving advance fees for real estate listings; and dealing
in real estate syndicate securities.
"Real estate developer"
means any person conducting, managing, or transacting and
carrying on the business of acquiring, subdividing, improving, selling,
renting and otherwise dealing in and disposing of or developing real
property, for commercial, industrial, residential or nonresidential
purposes including, but not limited to, one who constructs improvements
upon real property for commercial, industrial or nonresidential purposes
with the object of selling, renting or developing it for his or her
own use.
"Recreational services"
means any person engaged in the business of providing facilities
for recreational use. Such services include but are not limited to:
amusement machine arcades, bowling alleys, driving ranges, golf courses
(including miniature), motion picture theaters (including drive-in),
pool halls (including billiards and snooker), riding stables, skating
rinks, social clubs, sports clubs (including spas, health clubs and
conditioning gyms), swimming pools, and tennis and racket clubs.
"Rental of nonresidential real estate"
shall include every person engaged in renting, leasing, providing,
exchanging or trading, without loss of ownership, any land, dwelling,
building, premises or portion thereof for industrial, commercial,
office, warehouse or other entrepreneurial uses or purposes other
than dwelling, sleeping or lodging. The license tax for the rental
of such properties shall be assessed per property and liability for
said tax shall be determined by ownership of the property. Agents
acting for property owners are responsible for payment of the license
tax on the rental of such property, if the owner of said property
has not paid the tax when due and payable, and in addition, agents
are required to be licensed as a separate business.
"Rental of residential real estate"
shall include every person engaged in renting, leasing, providing,
exchanging or trading, without the loss of ownership, any land, dwelling,
building, premises or portion thereof for the purpose of occupancy,
sleeping, lodging, boarding or other use and accommodation. The license
tax for the rental of such properties shall be assessed per property
and liability for said tax shall be determined by ownership of the
property. Agents acting for property owners are responsible for payment
of the license tax on the rental of such property, if the owner of
said property has not paid the tax when due and payable, and in addition,
agents are required to be licensed as a separate business.
"Resale"
means any sale by other than a qualified seller, or a family
member or their employee.
"Retailer"
means any person engaging in the business of selling goods,
wares or other merchandise to consumers or users thereof.
"Retail sale"
means every sale of tangible personal property (including
articles produced, fabricated or imprinted) other than sale to one
who (1) purchases for the purpose of resale or tangible personal property
in the regular course of business, or (2) purchases for the purpose
of consuming the property purchased in producing for sale a new article
of tangible personal property or substance, of which such property
becomes an ingredient or component, or as a chemical used in processing,
when the primary purpose of such chemical is to create a chemical
reaction directly through contact with an ingredient of a new article
being produced for sale.
"Reverse vending machine"
means any machine or device that dispenses money or moneys
worth in exchange for the insertion of a product (such as glass bottles
or aluminum cans). See Vending machine.
"Sale"
means the transfer, in any manner or by any means whatsoever,
of title to property for a consideration; the serving, supplying or
furnishing for a consideration of any property; and a transaction
whereby the possession of property is transferred and the seller retains
the title as security for the payment of the price shall likewise
be deemed to exclude any transaction which is or which, in effect,
results in a sale within the contemplation of law.
"Services"
means the business of providing, maintaining or performing
labor for the benefit of another within the city; of supplying some
general demand for the benefit of another within the city which does
not produce a tangible commodity; or supplying telephone services
or telephone answering services or any other service provided over
telephone lines; or furnishing of services and all activities in which
any person, for any other person performs any personal service and
all services in which any real or personal property, stocks or bonds,
or other financial instruments, or evidences of debt, or contacts
of insurance or any money or credits are exchanged, leased, transferred
or loaned; as well as every business of maintaining, storing, cleaning,
improving or repairing tangible commodities within the city whether
or not such business is conducted from a premises, vehicle or mobile
location within or outside the city.
"Solicit"
means to endeavor to obtain a passenger for hire by words
or gestures, including, but not limited to, the use of a sign indicating
that such vehicle is available for hire.
"Solicitor"
means a person engaged in soliciting, canvassing or taking
orders from house to house, or from place to place, or by telephone,
or by any other means of communication for any goods, wares, merchandise,
or any article to be delivered in the future, or for services to be
performed in the future or making, manufacturing, or repairing any
article whatsoever for future delivery, or subscriptions to periodicals
or tickets of admission or entertainments, or memberships in any club.
Solicitor includes persons soliciting funds for profit organizations
or nonprofit organizations as defined herein. Solicitor also includes
those requesting or receiving donations for nonprofit or charitable
organizations in public places or places open to the public who do
not accost or approach persons for the purpose of soliciting or begging
alms.
"Stock broker and bond broker"
mean any person engaged in the business of buying and selling
federal, state, county or municipal stocks or bonds, or stocks or
bonds of partnerships or other incorporated entities, or evidences
of indebtedness of private persons, partnerships or of incorporated
entities, for a fee or commission.
"Street patrol service"
shall mean the guarding, watching or patrolling of private
property by man, animal or device.
"Swap meet"
means any event where the place or location at which the
event is held has been advertised by any means whatsoever as a place
or location to which members of the public at large, during a specified
period of time, may bring identifiable, tangible property and exhibit
the same for sale or exchange.
"Swap meet exhibitor"
means any person exhibiting, displaying, selling, exchanging,
offering for sale or exchange any property at a swap meet.
"Swap meet operator"
means any person or organization conducting or operating
the business of a swap meet on any premises in the city excluding,
however, swap meet exhibitors.
"Sworn statement"
means an affidavit sworn to before a person authorized to
take oaths, or a declaration, certification or verified affidavit
made under penalty of perjury.
"Taxicab"
means any motor vehicle used in the business of transportation
of passengers for hire, where transportation is not over a fixed and
definite route, but is under the control, as to the destination and/or
route, of the passenger or passengers being carried therein.
"Taximeter"
means any mechanical instrument, appliance, device or machine
by which the charge for hire of a motor vehicle is mechanically calculated,
whether for distance traveled or time consumed, or both, and on said
instrument is indicated by figures.
"Telephone services"
shall mean the business of providing telephone services as
a "telephone company" pursuant to Article XIII, Section 19 of the
State Constitution.
"Transact and carry on"
means to repeat, or intent to repeat, or to continue, and
includes:
(a)
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The maintaining, operating, managing or being in control of
any office, store, warehouse, factory, establishment, location or
place:
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(1)
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Having one or more telephones listed for any business, activity
in any classified telephone directory or in the classified section
of any consolidated telephone directory,
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(2)
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Having in use in connection with any business, one or more counters,
desks, chairs, tables, filing cabinets, typewriters, adding or calculating
machines, or other articles of office equipment,
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(3)
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At, from or in which any processing, supervising, administration,
research, sales promotion, solicitation, distributing, routing, delivery,
dispatching, billing, collection, accounting, record keeping or other
activity is conducted in connection with any business,
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(4)
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In, or at which, one or more persons may, for any valuable consideration
intended to result, or that results, in any livelihood, financial
profit or commercial gain to any person, receive any instruction,
advice, treatment or examination, or any service upon their person,
or any repair, refinishing, renewing, cleaning, or other improvement
to, or of, any personal property,
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(5)
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In which any letter, announcement, advertisement, circular,
handbill, newspaper, agreement, contract, instruction, legal instrument,
financial statement, statement of account, financial record, or any
other instrument or record, is written, printed, reproduced, published,
prepared or kept in connection with any business,
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(6)
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From which any circular, handbill, newspaper, announcement,
statement of account, card or letter is sent, or distributed, in writing
or any contact is made, in person or by telephone, in connection with
any business,
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(7)
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Upon any exterior side, wall, window, door, roof or other portion,
or in the proximity of which, there is maintained any sign, lettering,
announcement or advertisement indicating that such office or place
is one in, at or from, which any article exists, or any act is performed,
in connection with any business;
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(b)
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The repeated or continuous offering, or contracting, orally
or in writing, in connection with any business:
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(1)
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To sell or rent one or more articles, or one or more rooms,
apartments, portions or parcels, of any real or personal property,
or
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(2)
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To transport any person or personal property, or
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(3)
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To perform any service;
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(c)
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In connection with any business, the repeated or continuous:
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(1)
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Sale or renting of one or more articles or parcels of real or
personal property, or
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(2)
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The transporting of any person or property,
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(3)
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The performance of any service;
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(d)
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The performance, in connection with any business, of any single
act, with intent to repeat or continue the performance of such act.
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"Utility and public utility"
means any person furnishing the public with communication,
water, light, heat or power, subject to regulation by the Public Utilities
Commission of the State of California.
"Vehicle"
means every device in, upon or by which any person or property
is or may be transported or drawn upon a public street or highway,
except devices moved by human power or used exclusively upon stationary
rails or tracks.
"Vehicle for hire"
means any motorbus, taxicab, limousine, tow truck or any
other motor vehicle offered for the transportation of passengers for
compensation or used or engaged in the soliciting or pickup of passengers
for hire, exclusive of any vehicle for which a certificate of public
convenience is needed and has been granted by the Public Utilities
Commission of the State of California. "Vehicle for hire" shall not
mean an ambulance, wheelchair, bus or other vehicle equipped or previously
used for transporting the wounded, injured, sick, handicapped or deceased.
See Ambulance; Wheelchair bus.
"Vending machine"
means any machine or device that dispenses a product, provides
a service, utility or amusement, resulting from insertion or use of
a coin, slug, token, plate, disc, plug, key, check or other device,
or money or thing of value. See also Reverse vending machine.
"Vending operations"
means any business conducted or carried on by any person
engaged in the business of operating coin-operated machines or devices
on the premises of another or in the business of owning, renting,
leasing, lending or otherwise distributing or supplying coin-operated
machines or devices while retaining title thereto. Such machines include,
but are not limited to, vending, reverse vending, amusement, service
and telephone machines.
"Vendor"
means any individual, sole proprietor, corporation, or business
entity transacting or carrying on the business of buying or selling
at wholesale, retail, or resale goods or services.
"Wheelchair bus"
means any vehicle equipped or primarily used for transporting
handicapped persons for nonemergency purposes.
"Wholesaler"
means any person engaging in the business of selling goods,
wares, merchandise or other products for the purpose of resale and
not to consumers or users thereof.
"Wholesale sale"
means any sale of tangible personal property which is not
a "sale at retail." Sales otherwise classified hereinabove as "retail
sales" may nevertheless be classified as "wholesale sales" under this
section, if the vendor can establish to the satisfaction of the director
of finance that the sale was made to a government agency, public utility,
manufacturer, processor or contractor who consumed the articles in
the course of his or her own operations and did not offer the articles
for resale to the general public except as an integral part of manufacturing,
construction or service.
(Ord. No. 95-1, § 1, 2-8-95; Ord. No. 95-7, § 2, 6-14-95; Ord. No. 97-13, § 1, 6-11-97; Ord. No. 2000-07, § 1, 3-22-00)