§ 5.04.010. Definitions.

A.

"Average number of persons employed," as used in this chapter and Chapters 5.08 and 5.12, shall be determined by ascertaining the total number of hours of service performed by all employees of applicant within the city during the previous calendar year, and dividing the total number 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 of laws governing such employment. In computing the average number of persons employed, a fraction of one-half or more of the customary or equal annual full-time employees shall be considered as one additional employee. For the purpose of this section, the term "person employed" includes proprietors and persons who have an interest in the business as well as relatives and members of the family who render services.

B.

"Business," as used in this chapter and Chapters 5.08 and 5.12, includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit.

C.

"City" as used in this chapter and Chapters 5.08 and 5.12, means the city of Rohnert Park, a municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

D.

"Collector," as used in this chapter and Chapters 5.08 and 5.12 means the city manager or his designee.

E.

"Gross receipts," as used in this chapter and Chapters 5.08 and 5.12, shall include the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, whatever nature it may be, for which a charge is made or credit allowed, 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. Included in "gross receipts" shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom, on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following:

1.

Cash discounts allowed and taken on sales.

2.

Credit allowed on property accepted as part of the purchase price and which property may later be sold;

3.

Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

4.

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;

5.

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 collector with the names and addresses of the others and the amounts paid to them;

6.

That portion of the receipts of a general contractor which represents payments to subcontractors; provided that:

a.

Such subcontractors are licensed under this chapter and Chapters 5.08 and 5.12; and

b.

The general contractor furnishes the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;

7.

Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.

F.

"Person," as used in this chapter and Chapters 5.08 and 5.12 includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts businesses, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

G.

"Sale," as used in this chapter and Chapters 5.08 and 5.12 includes 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 a sale. The foregoing definitions include any transaction which is or which, in effect, results in a sale within the contemplation of law.

H.

"Sworn statement," as used in this chapter and Chapters 5.08 and 5.12 means an affidavit sworn to before a person authorized to take oaths, or a declaration or certificate made under penalty of perjury.

(Ord. 201 § 1, 1973)