A. Every person engaged in any business in the city, except as indicated in Section 5.08.010(D) below, shall pay an annual business tax.
It shall be the duty and obligation of any applicant for an annual business license pursuant to this section to file with the city simultaneously with the filing of the application, an affidavit showing the number of individuals engaged, employed or used in the conduct of the business during the six-month period immediately prior to the filing of the application and such number of individuals shall determine the license fee to be paid. Included in the determination of the number of employees shall be apprentices and students for whom the business receives compensation for student labor. For the purpose of determining the number of employees pursuant to this section, two part-time employees shall be considered the equivalent of one full-time employee. In the event that the number of part-time employees is an odd number, then the fractional employee shall be rounded up to the next whole number.
If the application is for a new business previously unlicensed in the city, such application and affidavit shall estimate the number of individuals to be engaged, employed or otherwise used in the conduct of the business. The estimate shall be reconciled with the actual facts at the time of the succeeding annual renewal or at any time during the period in which the license certificate is in effect, at which time the license fee shall be adjusted accordingly.
If the business has numerous offices, the number of individuals regularly working at the office or offices located in the city or, in the case of an independent contractor, who would have regular use of the office or offices in the city, shall be included in the affidavit required herein as full-time employees.
B. The fee for filing an application for any permit pursuant to this chapter shall be in an amount established by the city council from time to time by resolution, payable in advance. The license fee prescribed for the particular business shall accompany the application for the permit.
C. All permits issued pursuant to this chapter shall be renewed annually. The fee for such renewal shall be as established by the city council from time to time by resolution.
D. Section 5.08.010(A) shall not apply to persons engaged in the collection of solid waste. Such persons shall pay application, business license and AB 939 fees in accordance with Section 5.08.070 for solid waste collectors. (Ord. 946-04 § 1; Ord. 921-02 §§ 3, 4; Ord. 685-91 § 6 (part))