Chapter 5.04
PURPOSE AND DEFINITIONS
Sections:
5.04.020 Definitions generally.
5.04.030 Average number of employees.
5.04.080 Fixed place of business.
5.04.120 North American Industry Classification System (NAICS).
5.04.010 Purpose.
This title is enacted solely to raise revenue for municipal purposes and is not intended for purposes of regulation. (Ord. 923 §1, 1977).
5.04.020 Definitions generally.
For the purpose of this title, certain words and phrases are defined, and certain provisions shall be construed as set forth in this section, unless it is apparent from their context that a different meaning is intended. (Ord. 923 §2, 1977).
5.04.030 Average number of employees.
A. “Average number of employees” means the average number of employees employed in the city in the applicant’s business during the one year immediately preceding the commencement of the year for which the license is being issued, and shall be determined as follows:
1. By ascertaining the number of employees as defined in this section, 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 due 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 may use the estimated number of employees who will be employed by him during the remainder of the fiscal year; or
2. At the option of the licensee, the average number of persons employed daily in the applicant’s business for one year for the purpose of fixing the license tax due under this title 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 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 or laws governing such employment. On the basis of no other information, a year’s work shall be computed on a thirty-five hour week.
B. In computing the average number of persons employed, fractions of numbers after the first employee, shall be excluded. (Ord. 923 §2.6, 1977).
(Ord. 1634, Amended, 02/11/2000)
5.04.040 Business.
“Business” means professions, trades, and occupations and all and every kind of calling carried on for profit or livelihood. (Ord. 923 §2.2, 1977).
5.04.050 City.
“City” means the city of Vacaville. (Ord. 923 §2.1, 1977).
5.04.060 Employee.
“Employee” means each and every natural person engaged in the operation or conduct of any business, whether as owner, member of the owner’s family, partner, associate agent, manager or solicitor, and each and every other natural person employed or working in such business within the city. (Ord. 923 §2.5, 1977).
5.04.070 Engaged in business.
“Engaged in business” means the conducting, operating, managing or carrying on of a business, whether done as owner, or by means of an officer, agent manager, employee, servant or otherwise. (Ord. 923 §2.3, 1977).
5.04.080 Fixed place of business.
“Fixed place of business” means the premises occupied in the city for the particular purpose of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to said business. (Ord. 923 §2.11, 1977).
5.04.090 Gross receipts.
“Gross receipts” means the total amount of the sales price of all sales and the total amount charged or received for the performance of any act, service, or employment, for whatever nature it may be, for which a charge is made or credit allowed. Included in gross receipts shall be all receipts, cash, credits and property of any kind or nature and any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid or payable or losses or other expenses whatever. Excluded from gross receipts shall be cash discounts allowed and taken on sales, value of property accepted as part of the purchase price and which property will later be sold, any tax which is measured by the sales price or the gross receipts from the sale or which is a stated sum per unit of such property sold, included in or added to the purchase price and collected from the consumer or purchaser, and such part of the sales price of property returned by the purchaser upon rescission of the contract of sale as is refunded either in cash or by credit. (Ord. 923 §2.10, 1977).
5.04.100 License.
“License” means the certificate issued by the city to the taxpayer upon payment of a tax prescribed by this title evidencing payment of such tax. (Ord. 923 §2.7, 1977).
5.04.110 Licensee.
“Licensee” means any person who holds a valid current license issued to him under this title. (Ord. 923 §2.8, 1977).
5.04.120 North American Industry Classification System (NAICS).
“North American Industry Classification System” or “NAICS” means the latest edition of the North American Industry Classification System produced by the Office of Management and Budgets Economic Classification Policy Committee of the U.S. Department of Commerce, as may be amended from time to time.
(Manual, Added, 02/11/2000, Changed by Ord. 1634)
5.04.130 Person.
“Person” means any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society or individual. (Ord. 923 §2.4, 1977).
(Manual, Renumbered, 02/11/2000, Changed by Ord. 1634)
5.04.140 Shall and may.
“Shall” is mandatory, “may” is permissive. (Ord. 923 §2.12, 1977).
(Manual, Renumbered, 02/11/2000, Renumber by Ord. 1634)
5.04.150 Tax collector.
“Tax collector” means the City Manager or his / her authorized designee. (Ord. 923 §2.13, 1977).
(Ord. 1634, Renumbered, 02/11/2000)