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ATTY/ORD.0008/CC ORD BUSINESS LICENSE TAX
<br />REV: 07-23-24 EI
<br />Page 2 of 13
<br />B. As an alternative to the definition in A, above, and at the option of the
<br />applicant, the "average number of persons employed" shall mean the average
<br />number of persons employed daily by the applicant for one year, determined by
<br />ascertaining the total number of hours of service performed in the City by all such
<br />employees during the previous year and dividing the total number of hours of
<br />service thus obtained by the number of hours of service constituting a year's work
<br />of one full-time employee according to the customs governing such employment
<br />and adding to the result thereof the number of owners, partners or other principals,
<br />salespersons or agents employed by the applicant, irrespective of the number of
<br />hours of service provided by such employees. "Hours of service" as used in this
<br />definition shall include all paid holidays, sick leave, vacations and any other days
<br />for which compensation is paid irrespective of whether work is performed therefor.
<br />As a condition to the optional use of the foregoing definition, the applicant shall
<br />provide all business records or other documentation related to the calculation
<br />aforesaid required by the Director.
<br />
<br />BUSINESS: Trades, occupations, professions, and services of all and every kind of
<br />calling whether or not carried on for profit, including but not limited to retailing,
<br />wholesaling, manufacturing, service purveying, warehousing, personal and real property
<br />rentals, and growing of plants and crops, research and development in scientific fields,
<br />including software development, and the practice of specialized professions including but
<br />not limited to medicine, business consulting, and law. and animal husbandry for market.
<br />
<br />COIN-OPERATED DEVICES ACTIVITY: The activity of managing, distributing, leasing
<br />or purveying coin-operated vending machines, laundry machines or facilities, amusement
<br />devices, including, without limitation, video and other electronic games, and any other
<br />coin-operated machine or device which provides a product, service or other thing of value.
<br />
<br />COMMERCIAL ADVERTISING: The business carried on at a fixed location or locations
<br />in the City of selling or taking orders for or offering to sell or take orders for or preparing
<br />or printing or otherwise producing advertising copy, billboards, placards, banners or other
<br />visual objects (excluding films, videotapes or other electronic production media) for
<br />promoting the sale of products or otherwise advertising.
<br />
<br />COMMERCIAL ADVERTISING VEHICLE OPERATION: The business of operating a
<br />vehicle (of any kind or nature, except devices moved by human power or used exclusively
<br />upon stationary rails or tracks) equipped with loudspeakers, musical devices, signs,
<br />placards, billboards, searchlights or other attention-getting devices for advertising
<br />purposes upon a public street, highway or other right-of-way.
<br />
<br />CONTRACTOR: Any builder, contractor or subcontractor as defined in chapter 9 of
<br />division 3 (commencing with section 7000) of the Business and Professions Code of the
<br />State of California or, alternatively, as defined in the Rules and Regulations of the
<br />Contractor's State License Board enacted pursuant to section 7008 of said Code. For the
<br />purposes of this Article, any person engaged in activities similar to that of a contractor or
<br />subcontractor shall be deemed a contractor irrespective of whether said person is
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