Unless it is apparent from the context that another meaning is intended, the following words, when used in this chapter, shall have the meaning ascribed to them by this section.

    "Auto dealers" means businesses dealing in the sale of motor vehicles, both new and used, and shall include dealers in trucks, farm implements and all other types of motorized equipment that is moved by motor power on wheels or tracks; but does not include sale of motor vehicle parts when not accompanied by the sale of motor vehicles by the same business.

    "Amusement" means any type of business conducted for amusement purposes for which an admission or other charge is made for the purpose of enjoying such amusement. This shall be deemed to include operators or lessees of amusement-type vending machines of all kinds.

    "Bars" means any place of business that maintains and sells or dispenses any type of alcoholic beverage at "on-sale," as that term is defined by the Alcohol Beverage Control Act of the state of California.

    "Financial, lending and securities institutions" means all financial, lending or security institutions.

    "Hotels and motels" means the type of businesses devoted to human lodging on a transient basis as distinguished from apartment houses, roominghouses and other types of concerns that provide human lodging on a more permanent basis.

    "Number of employees" means all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner, agent, manager, solicitor, or salesman, regardless of basis of compensation, and any and all other persons employed or working in such business, including, but not limited to, students and apprentices working in connection with instruction in any business, for which service the owner, operator or management receives compensation or a thing of value. In determining the number of employees, the number of hours worked by all employees during the entire preceding fiscal year shall be added together and the sum thereof divided by two thousand. Any remainder or fraction shall not be considered; provided, however, that any amount below the first two thousand hours shall be considered as two thousand hours and, in such event, the business in question shall pay a tax using one employee as a basis for computing the tax due. Any employee who is paid for working away from the business location for more than fifty percent of the time for which he is paid during a fiscal year, shall be deemed an exempt employee, and his time shall not be included in the computation above; except, that a business in which all employees qualify for the exemption shall pay a tax using one employee as a basis for computing the tax due.

    "Professional and services" includes, but is not necessarily limited to, the following: persons or businesses engaging in a pursuit or activity professionally, news and advertising media, printers, photographers, but not photo supplies, real estate brokers, beauty and barber shops, light manufacturing, buildings, service stations, repair and servicing, renting and leasing, laboratories, including dental and optical, hearing aid services, utilities, artists and designers, and vending machine businesses. Offices of nonprofit organizations which have paid staff are included in this category.

    "Restaurant" means any establishment where food is prepared for human consumption either on or off the premises.

    "Retail businesses" means all businesses not specifically included within other definitions set out in this section and which at least in part sell at retail in the regular course of business. The fact that a substantial part or most of its business consists of other than retail sales does not exclude the business from this classification. To "sell at retail" as used in the definition of this classification means the making of a "retail sale" or a "sale at retail" as those terms are defined in the Sales and Use Tax Law of the state of California. Retail operations of nonprofit organizations are included in this category.

    "Theaters" means any place where a theater business is conducted, containing a permanent stage or in which motion pictures are exhibited and other exhibitions are presented where an admission charge is made. (Ord. 450 § 2 (part), 1990: prior code § 6A-3)