For the purposes of this article the words and phrases set forth in Sections 3.04.020 through 3.04.270 shall have the meanings respectively ascribed to them.
(Prior code § 12-1.1; Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Apartment house" means any building, or portion thereof, which is designed, built, rented, leased, let or hired out to be occupied, or which is occupied as the home or residence of three or more families living independently of each other and doing their own cooking in the building, and includes flats and apartments.
(Prior code § 12-1.1 (A); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Auxiliary unit" means an establishment primarily engaged in performing supporting services for other establishments of the same business rather than for the general public or for other businesses. "Auxiliary unit" includes, but is not limited to, the following:
A. 
A separate research and development or testing laboratory operated for manufacturing plants of the same business.
B. 
A separate warehouse or storage yard for merchandise of establishments of the same business for its own use and not for public storage.
C. 
Trading stamp redemption stores.
D. 
An automotive repair shop or storage garage operated by a department store, manufacturing, or transportation company, for its own use and not for the public (commercial) repair or storage of vehicles.
E. 
A separate repair shop serving various establishments of the same business primarily for the maintenance and repair of its own machinery and equipment.
F. 
Showrooms in which sales do not take place.
G. 
Field engineering support activities.
H. 
Separate establishments engaged in news collection, editorial work, or advertising sales related to the publishing activity of the same company.
I. 
A separate establishment providing equipment to construction establishments of the same business.
J. 
Computing, tabulating, or data processing establishments primarily operated for a business' own use, rather than for the general public or for other business firms.
K. 
Purchasing offices of multiunit firms.
L. 
Accounting and billing offices operated for company use.
(Prior code § 12-1.1 (B); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Average number of persons employed" means the number of employees, as defined in Section 3.04.140, employed within the city, earning wages during pay periods nearest the fifteenth day of each month as reported to the state department of employment on forms which are used for reporting payments under the Unemployment Insurance Act, for each month of the previous calendar year, adding the same and dividing by twelve. If the employer has been in business less than one year, he or she may use the average number of employees who will be employed by him or her during the remainder of the calendar year. At the option of the licensee, the average number of persons employed daily in his or her business for one year for the purpose of fixing the license tax due under this chapter shall be determined by ascertaining the total number of hours of service performed by all employees in the city during the previous year and dividing the total amount of hours of service thus obtained by the 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 shall be excluded.
(Prior code § 12-1.1 (C); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Business" means professions, trades and occupations and every kind of calling, whether or not carried on for profit or livelihood.
(Prior code § 12-1.1 (D); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Central administrative office" means an establishment primarily engaged in general administrative, supervisory, accounting/purchasing, engineering and systems planning, advertising, legal, financial, or related management functions performed centrally for other establishments of the same business.
(Prior code § 12-1.1 (F); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Community apartment" means a development in which an undivided interest in land is coupled with the right of exclusive occupancy of any apartment located thereon.
(Prior code § 12-1.1 (G); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Condominium" means an estate in real property consisting of any undivided interest in common in a portion of a parcel of real property together with a separate interest in space in a residential building. Such separate interest may, with respect to the duration of its enjoyment, be either an estate of inheritance, or perpetual estate, an estate for life, an estate for years, such as a leasehold or subleasehold, or a right to use.
(Prior code § 12-1.1 (H); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Condominium project" means an undertaking whereby either:
A. 
Real property is developed or will be developed with dwellings consisting of two or more dwelling units; or
B. 
The estate or interest in one or more existing dwellings consisting of two or more dwelling units has been converted or is to be converted to one or more of the following forms of estates or interests in real property:
1. 
Condominiums;
2. 
Community apartments;
3. 
Stock cooperatives;
4. 
Such other estate or property interest by which a purchaser or occupant of a dwelling unit in such a dwelling may obtain a transferable, monetary equity accumulating right of ownership, occupancy, or use of such dwelling unit or the airspace therein, as opposed to the right of a mere tenant or lessee in a dwelling unit.
(Prior code § 12-1.1 (I); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Condominium unit" means a dwelling unit within a condominium project.
(Prior code § 12-1.1 (J); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Development and construction" means any and all acts, connected with the building, erection, construction, creation, production, conversion into, subdivision to create or improvement to create any condominium project or single-family residential structure.
(Prior code § 12-1.1 (K); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Electrical musical device" means any machine, apparatus, or device operated or which may be operated by electricity, and:
1. 
Is designed or constructed for the purpose of producing or playing any musical tone or combination of tones;
2. 
The use, operation or playing of which is commenced, permitted, or allowed by the deposit of any coin, slug, or token in any slot or receptacle attached thereto; and
3. 
Which does not dispense any article or thing which cannot be operated as a game or contest.
(Prior code § 12-1.1 (L); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Employee" means any person engaged in the operation or conduct of any business, whether as owner, any member of owner's family, partner, agent, manager, solicitor and any and all persons employed or working in said business.
(Prior code § 12-1.1 (M); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Family" means one or more persons occupying a premises and living as a single housekeeping unit as defined in 12.80.265 (Housekeeping unit) of Chapter 12.80 (Definitions) of Title 12 (Land Use) of this code, as distinguished from a group occupying a motel, club, fraternity or sorority house.
(Prior code § 12-1.1 (N); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"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. Any person residing in the city and maintaining in his or her home any office for the transaction of details incidental to a business carried on elsewhere shall be deemed to have a fixed place of business.
(Prior code § 12-1.1 (O); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Gambling club" means any establishment where legal gambling or gaming is conducted or licensed, specifically including any business or other enterprise that conducts or operates legal gambling or gaming. "Gambling club" does not include any facility operated by any bona fide nonprofit society, club, fraternity, labor, or other organization organized for similar purposes, which has adopted bylaws and duly elected directors and members, where the tables are for the exclusive use of the members of the organization, and no charge is made for any of the facilities. "Legal gambling" means any card or other game, except for bingo, played for currency, check, credit or any other thing of value which is not prohibited and made unlawful by Chapter 9 (commencing with Section 319) or Chapter 10 (commencing with Section 330) of Title 9 of Part 1 of the Penal Code, or otherwise prohibited by any ordinance of the city of San Bruno.
(Ord. 1476 § 3, 1987; Ord. 1875 § 3, 2019)
"Gross receipts," except as otherwise specifically provided, means and includes the total of amounts actually received or receivable from the sales and/or the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, including interest and carrying charges in connection with such sales or services, 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.
A. 
Included in such term shall be all receipts, cash, credits, redemption stamps, and property of any kind or nature, without any deduction therefrom on account of the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever.
B. 
Not included in such term shall be the following:
1. 
Cash discounts allowed and taken on sales;
2. 
Sales, use, transient occupancy or any taxes, required by law to be included or added to the purchase price and collected from the consumer or purchaser;
3. 
Such part of the purchase price of property returned by purchasers upon rescission of the contract of sale as is refunded in either case or by credit;
4. 
Receipts of persons acting as agents, brokers or trustees, provided the agent, broker, or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them, other than receipts received as commissions or fees earned, or charges of any character received for the performance of any service as agent, broker, or trustee. However, any agent, broker, or trustee dealing stocks or any 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 from such dealings. No deduction from receipts attributable to trading as a principal shall be made unless such deduction is provided for in this section;
5. 
Receipts of refundable deposits, except that refundable deposits forfeited and taken into the income of the business shall not be excluded;
6. 
As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuel equal to the motor fuel license imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the state;
7. 
As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, as it may be amended from time to time, if paid by the dealer or collected by the dealer from the consumer or purchaser;
8. 
That portion of the receipts of a general contractor which represents payments to subcontractors; provided, that such subcontractors are licensed (or taxed) under this article, and provided, that the general contractor furnishes the tax collector with the names and addresses (personal and/or business) of the subcontractor and the amounts paid or payable to each subcontractor;
9. 
Cash value of sales, trades, or transactions between departments or units of the same business, commonly called "interdepartmental transfers;"
10. 
Sales for convenience where sales of new goods, wares, or merchandise are made by a person engaged in selling such articles to another person similarly engaged where:
i. 
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; and
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 kind and of substantially equivalent value to that which was sold is received in consideration;
11. 
The amount of gross receipts which has been subject to a license tax paid to any other city;
12. 
Gross receipts from the sale of alcoholic beverages.
(Prior code § 12-1.1 (P); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Mechanical amusement device" means any machine, device, or contrivance designed, constructed or operated for the playing of any game or contest, or for the exhibition of any display or picture for amusement, the use, operations, or playing of which is dependent upon or is commenced, permitted, or allowed by the deposit of any coin, slug, or token in any slot or receptacle attached thereto or connected therewith.
(Prior code § 12-1.1 (Q); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Peddler" means as defined in Section 4.16.020 (Definitions) of Chapter 4.16 (Peddlers) of this code.
(Prior code § 12-1.1 (R); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Person" means any domestic or foreign corporation, association, syndicate, joint stock corporation, partnership of any kind, club, society or individual transacting and carrying on any business in the city, other than as an employee.
(Prior code § 12-1.1 (S); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Room" means a space in a structure for living, eating, sleeping, or cooking. "Room" does not include bathrooms, toilet compartments, halls, storage or utility space, and similar areas.
(Prior code § 12-1.1 (T); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Roominghouse" means a dwelling other than a hotel where lodging is provided for three or more persons for compensation.
(Prior code § 12-1.1 (U); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Sale," as used in Section 3.16.160 (Condominium projects), means a conveyance or transfer of title to a condominium unit, to a community apartment, or to a single-family residence or lot, an issuance of stock and leasehold interest pertaining to a condominium unit or to a community apartment, or any other issuance or transfer of an equity interest in a condominium project unit to a unit purchase in such form as may be appropriate to the particular type of condominium project.
(Prior code § 12-1.1 (V); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Solicitor" means the same thing as "peddler" and which is defined in Section 3.04.190 herein.
(Prior code § 12-1.1 (W); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Standard Industrial Classification Manual" means the most recently published edition of the Standard Industrial Classification Manual of the Office of Management and Budget of the Executive Office of the President of the United States.
(Prior code § 12-1.1 (X); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Stock cooperative" means a corporation which is formed or availed of primarily for the purpose of holding title to, either in fee simple or for a term of years, improved real property, where all or substantially all of the shareholders of such corporation receive a right of exclusive occupancy in a portion of the real property, title to which is held by the corporation, which right of occupancy is transferable only concurrently with the transfer of the share or shares of stock or membership certificate in the corporation held by the person having such right of occupancy.
(Prior code § 12-1.1 (Y); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Temporary vendor" means any person engaging in the business of selling or taking orders for goods, wares, merchandise, or other things of value, whether in his or her actual possession or for future delivery, from a fixed place of business, for a period of time not exceeding thirty days, without any intention of engaging in such business at such location on a permanent basis.
(Prior code § 12-1.1 (Z); Ord. 1420 § 1, 1983; Ord. 1875 § 3, 2019)
"Vehicle vendor" means any person (natural person, firm, partnership, association, corporation, or other entity) vending from a vehicle used for the purposes of selling, or offering for sale, goods or merchandise to the public. "Vending vehicles" means and includes, but is not limited to, any catering truck, lunch wagon, eating car, van or trailer.
(Ord. 1714 § 3, 2006; Ord. 1875 § 3, 2019)