"Dependent care expenses" shall mean expenses incurred by a participant which (a) are incurred for the care of a dependent of the participant, (b) are paid or payable to a dependent care service provider, and (c) are incurred to enable the participant to be gainfully employed for any period for which there are one or more dependents with respect to the participant. "Dependent care expenses" shall not include expenses for services incurred outside the participant’s household for the care of a dependent unless such dependent is described in Section 4.42.105A or, if such dependent is described in Section 4.42.105B, the dependent regularly spends at least eight hours each day in the participant’s household. Dependent care expenses shall be deemed to be incurred at the time the services to which the expenses relate are rendered. (Ord. 5851-NS § 1 (part), 1988)