To distinguish between district businesses and for the purpose of calculating and applying the amount of assessments owed, the following definitions shall apply:
shall refer to the fiscal year, commencing July 1 of the initial year and each and every year thereafter unless disestablished per Section 5.06.130 of this chapter.
includes banks, savings & loans, credit unions, etc.
means July 1st to and including June 30th of the following calendar year.
includes attorneys, architects, accountants, engineers, surveyors, physicians, dentists, optometrists, chiropractors and others in a medical/health service field, consultants, real estate brokers, financial advisors, laboratories (including dental and optical), hearing aid services, artists, photographers and designers.
include cafes, eating establishments, sandwich shops, dinner houses, restaurants and fast food services and other similar businesses.
include all businesses not covered by other definitions set out in this section, at least 50% of whose gross income is derived from "retail sales" as that term is defined under the California Sales and Use Tax Law. The fact that a substantial part of its business consists of sales other than retail sales does not exclude said business from this classification so long as such other business component does not account for more than 50% of said business' gross income.
businesses include businesses that combine retail and product services. Examples are appliance stores, most automotive-oriented businesses, repair shops, repairing and servicing businesses and service stations. Other businesses of a general service-type nature such as personal care salons, lodging, general office, news and advertising media, printers, renting and leasing businesses, utilities, vending machine businesses, household finance companies, entertainment businesses and other similar businesses not otherwise included in this section.
(Ord. 1839 § 1, 2019)
