§ 5.04.010. Definitions.

A.

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

B.

"Business tax certificate" shall mean the document issued by the city to evidence a business is current on the payment of all business taxes, any penalties and fines, applicable to that business.

C.

"City," as used in this title, means the city of Morro Bay, a municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged, or incorporated form.

D.

"Collector," as used in this title, means any city officer charged with the administration of this title.

E.

"Employee," as used in this title, when used in determining the number of employees used in any business taxed under this title, means all persons engaged in the operation or conduct of any business, whether an owner, any member or owner, any member of owner's family, partner, agent, manager, solicitor, and any and all other persons employed or working in said business; provided such persons' wages, salaries, or fees are reported to state or federal agencies under the provisions of state or federal income, social security, or unemployment insurance laws.

F.

"Fixed place of business," as used in this title, means the premises in the city occupied for the particular purpose of conducting the business thereat, and regularly kept open for the purpose with a competent person in attendance for the purpose of attending to such business.

G.

"Flea market" shall mean a vending location with several vendors, usually held outdoors, where used goods and antiques are sold.

H.

"Garage sales," as used in this title, means the offering for sale, to the general public, collective articles of household furniture, household furnishings, household goods or personal belongings of the occupant of the residence from which the articles are being offered for sale. Included in this definition, but not limited to, are sales known or advertised as "patio sales," "backyard sales," and similar descriptions.

I.

"Gross receipts," as used in this title, includes the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service, of 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" are 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, losses or other expenses whatsoever. Excluded from "gross receipts" are cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may be later sold; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit.

J.

"Independent contractor" shall mean any individual, who is not a full-time or part-time employee of the person for which that individual provides services. A valid W-2 form, issued by that person to that individual, would be prima facie evidence that individual is an employee.

K.

"Jobbing business," as used in this title, means every business conducted solely for the purpose of selling goods, wares, or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by said wholesale merchants.

L.

"Manufacturer," as used in this title, means one engaged in making materials, raw or partially finished, into wares suitable for use.

M.

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

N.

"Retail business," as used in this title means every business not herein otherwise defined conducted for the purpose of selling or offering to sell any goods, wares, or merchandise.

O.

"Sale," as used in this title, means 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; and the transaction whereby services are rendered or use of facilities, skills, or property is granted shall likewise be deemed a sale. These 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.

P.

"Sworn statement," as used in this title, means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

Q.

"Vehicle," as used in this title means and includes every device in, upon, or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved solely by human power.

R.

"Wholesale business," as used in this title, means every business conducted solely for the purpose of selling goods, wares, or merchandise in wholesale lots.

(Ord. 109 § 1, 1973; Ord. 94 § 1, 1971; Ord. 89 § 2 (part), 1971: prior code § 6100)

(Ord. No. 595, §§ 4, 5, 9-8-15)