Except as otherwise expressly declared or clearly apparent from the context in which used, the following definitions shall be applied in construing the provisions of this chapter:
A. “Person” means one (1) or more natural persons of either sex, corporations, partnerships, associations, or other entities capable of having an action at law brought against such entity, but shall not include employees of persons licensed pursuant to this chapter.
B. “Business,” notwithstanding the definition of “engaging in business” found within this chapter, means all services, activities, occupations, pursuits, or professions located and/or performed within the City with the object of pecuniary gain, benefit, or advantage to the person, or to another person or class, directly or indirectly, whether part-time or full-time. This definition includes, without limitation, home occupations, peddlers, hawkers, and the rental of commercial and residential real property. It also includes the activities of businesses that are located outside the City where sales or services are performed by the physical presence of business representatives inside the City. Businesses which are exempt from this chapter are specified in SMC 5.02.030. See also “engaging in business” in subsection L of this section and SMC 5.02.015.
C. “Employee” means an individual who is paid a salary, commission, or hourly wage for service rendered on behalf of or for the benefit of a business. For the purpose of determining the business license fee due, “employee” means all individuals involved in the business, whether on a wage or salary paid basis or not, whether considered full-time or part-time, and includes owners of the business.
D. “Full-time employee” means any employee who engages in business within the City for thirty (30) or more hours per week with the expectation of such employment for twenty-five (25) or more weeks per year.
E. “Part-time employee” means any employee who engages in business within the City for fewer than thirty (30) hours per week or with the expectation of employment for fewer than twenty-five (25) weeks per year.
F. “Full-time self-employed” means any full-time employee or employees who own the business in which he and/or she is employed and the business has no other employees.
G. “Part-time self-employed” means any part-time employee or employees who own the business in which he and/or she is employed and the business has no other employees.
H. “Consignor” means a person whose only business in the City is the consignment of goods for sale, i.e., the consignor is paid only when and if the consigned goods are sold and the goods remain the property of the consignor.
I. “Start up business” means a person who is engaging in a business for the first time. Said status shall commence on the date the start up business first transacts business and shall continue for the remainder of that calendar year.
J. “Second year business” means the calendar year following the calendar year during which a business was a start up business.
K. Rental of four (4) or more rooms or apartments for residential use shall be considered a business activity.
L. “Engaging in business” is defined in SMC 5.02.015. (Ord. 1681, 1989; Ord. 2027, 2003; Ord. 2357, 2018)