Appendix 2003. Definitions.

§ 2003-1. "Administrative headquarters" means a location where the principal business transacted consists of providing administrative or management related services such as, but not limited to, recordkeeping, data processing, research, advertising, public relations, personnel administration, legal services, corporate functions, and services provided to other locations at which the operations of the same business are conducted.

§ 2003-2. "Business" means and includes professions, trades, vocations, enterprises, establishments, occupations, and all and every kind of calling, any of which are conducted or carried on for the purpose of earning in whole or in part a profit or livelihood, whether or not a profit or livelihood actually is earned thereby, whether paid in money, goods, labor, or otherwise. A business shall also include a person as herein defined.

§ 2003-3. "Business tax" means the taxes required to be paid by a business or person who is subject to taxation pursuant to the provisions of this Chapter.

§ 2003-4. "Business tax certificate" means the document issued as evidence of payment of business taxes as provided in this Chapter and shall mean the same as business license, but shall not include the licenses separately required by Chapter 2 of this Division.

§ 2003-5. "Business tax year" means the period from July 1st through June 30th of the following calendar year.

§ 2003-6. "County" means the County of Ventura.

§ 2003-7. "Fixed place of business" means a location within the unincorporated area of the County where business is maintained or conducted for a continuous period of at least sixty (60) days.

§ 2003-8. "Gross payroll" means the total gross amount of all salaries, wages, commissions, bonuses, or any other money payment of any kind which a person received from, or is entitled to receive from or be given credit by, an employer for any work done or personal service rendered in any trade, occupation or profession, including any kind of deductions before "take home" pay is received; but, it shall not include amounts paid to traveling salespersons or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred.

§ 2003-9. "Gross receipts" means the total amounts actually received or receivable from sales, as well as the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, regardless of 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. Gross receipts shall include all receipts, cash credits and property of any kind or nature, without any deduction therefrom for the cost of the property sold, the cost of the material used, the cost of labor or service, interest paid or payable, or losses or other expenses.

§ 2003-10. "Person" means and includes all domestic and foreign corporations, limited liability companies, associations, syndicates, joint stock corporations, partnerships of every kind, including limited liability partnerships, clubs, common-law trusts, societies, and individuals transacting and carrying on any business in the unincorporated area of the County other than as an employee.

§ 2003-11. "State" means the State of California.

§ 2003-12. "Sworn statement" means an affidavit sworn before a person authorized to take oaths or a declaration or certification made under penalty of perjury.

§ 2003-13. "Tax Collector" means the Tax Collector of the County of Ventura or his deputies or any other County officer charged with the administration of the provisions of this Chapter.