"Average number of persons employed" or "average number of employees" 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, disability, income tax (including an Internal Revenue Service Form 1099), insurance, benefit, or social security or other retirement benefit 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 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. All methods, including an alternative method, should include all employees, as defined in Section 6.08.050, for the purpose of calculating the average number during the preceding year.
D. 
For any method used, only employees working in the business in the city of South San Francisco should be counted. An employee is considered working in the business in the city of South San Francisco if they:
1. 
Work in the business an average of at least one day per week (excluding vacations, holidays, and sick days) while physically present in the city.
2. 
Are designated or assigned by the business as working in a business location in the city, regardless of whether they physically work in the business from a remote location.
(Ord. 720 § 1.1, 1976; Ord. 726 § 1, 1977; Ord. 1664, 12/10/2024)
"Business" includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit, including without limitation renting, leasing, or otherwise making a unit of real property available for occupancy in exchange for payment.
(Ord. 720 § 1.2, 1976; Ord. 1664, 12/10/2024)
“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)
For the purpose of calculating a business's license tax, "employee" means all persons engaged in the operation of conduct of the business, whether as owner, any member of the owner's family, partner, or manager and any and all other persons employed or working in the business. "Employee" includes, without limitation, a person designated as a co-employee, non-employee, independent contractor, or any other classification, so long as the person is working in the business. A person who receives an Internal Revenue Service Form 1099 from a business is an employee of the business.
(Ord. 720 § 1.5, 1976; Ord. 1664, 12/10/2024)
“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)
For the purposes of calculating a business's business license tax, "unit" means a component of real property offered for rent, lease, or occupancy. If the owner or manager of real property offers a component of real property for rent or lease, that component of real property counts as a unit for the purpose of calculating license tax.
(Ord. 1664, 12/10/2024)