"Business" means all types of businesses including, but not limited to, all new businesses, retail sales, restaurants, bars, financial institutions, theaters, hotels/motels, services, professionals, general office, real estate, insurance, utilities, wholesale sales, manufacturing, contractors non-profits and commercial rental operators.

"Earned income" means gross revenue from ticket and produce sales and fees for services, not including grants, government contracts, contributions or loans.

"Gross payroll" means the annual sum of quarterly payroll figures as reported on Federal 941 or State DE 6 quarterly payroll reports.

"Gross receipts" has the meaning set forth in Berkeley Municipal Code Section 9.04.025 pertaining to business license tax. (Ord. 6345-NS § 4, 1996)