“Average number of persons employed” means the number
of employees determined in accordance with one of the following methods:
A.
The
number of employees shall be the average whole number of employees
as reported for worker’s compensation, unemployment compensation
for social security purposes covering the twelve-month period closest
to the date of application for a license or renewal.
B.
Where
a formal payroll, budget or cost accounting system is employed, the
whole number of employees shall be derived by ascertaining the total
number of hours of service performed by all employees in the city
during the previous year and dividing such total hours by the number
of hours of service constituting a year’s work of one full-time
employee according to the customs or laws governing such employment.
C.
A method of computation which is substantially equivalent to subsections A or B of this section approved by the collector. If any provision of this chapter, Chapters 6.04, or 6.16 requires that a license tax computation include “per employee,” “each employee,” or similar designation as a factor, the collector shall use one of the methods stated in this section to make the number of employee determination.
(Ord. 720 § 1.1, 1976; Ord. 726 § 1, 1977)
“Business” includes professions, trades, and occupations
and all and every kind of calling whether or not carried on for profit.
(Ord. 720 § 1.2, 1976)
“City” means the city of South San Francisco, a
municipal corporation of the state of California, in its present incorporated
form or in any later reorganized, consolidated, enlarged or reincorporated
form.
(Ord. 720 § 1.3, 1976)
“Collector” means the finance director or other city officer charged with the administration of this chapter and Chapters 6.04, 6.12 and 6.16.
(Ord. 720 § 1.4, 1976)
“Employee” means all persons engaged in the operation
of conduct of the business, whether as owner, any member of the owner’s
family, partner, manager and any and all other persons employed or
working in the business.
(Ord. 720 § 1.5, 1976)
“Engaging in business” means commencing, carrying
on, conducting, managing, or continuing in business or the exercise
of corporate or franchise powers, or engaging in liquidating a business
when the liquidators thereof hold themselves out to the public as
conducting such business.
(Ord. 720 § 1.6, 1976)
“Fixed place of business” means a place of business
regularly kept open, with someone in charge thereof for the transaction
of the particular business engaged in during the hours customary to
transact such business.
(Ord. 720 § 1.7, 1976)
“Person” means all domestic and foreign corporations,
associations, syndicates, joint stock corporations, partnerships of
every kind, clubs, Massachusetts business, or common law trusts, societies,
and individuals transacting the carrying on any business in the city,
other than as an employee.
(Ord. 720 § 1.8, 1976)
“Sale” or “sell” means the making of
any transfer of title, in any manner or by any means whatsoever, to
property for a price, and to serving, supplying or furnishing for
a price of any property fabricated or made at the special order of
consumers who do or do not furnish directly or indirectly the specifications
therefor, and a transaction whereby the possession of property is
transferred, but the seller retains the title as security for the
payment of the price shall likewise 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
the law.
(Ord. 720 § 1.9, 1976)
means business classifications as described in Chapter 6.16.
(Ord. 720 § 1.10, 1976)
“Sworn statement” or “declaration under oath”
means an affidavit sworn to before a person authorized to take oaths,
or a declaration or certification made under penalty of perjury.
(Ord. 720 § 1.11, 1976)
