A. Every person conducting or carrying on the operation of an administrative headquarters shall be classified administrative headquarters and pay a license fee as provided in Section 9.04.240 for each thousand dollars of gross payroll of all persons employed by the business at such administrative headquarters.
B. "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 and corporate headquarters services, to other locations where the operations of the same business are conducted which lead more directly to the production of gross receipts.
C. A business shall be taxed as an administrative headquarters if the number of employees engaged in managing the business activities exceeds the total number of employees engaged in activities at the same location which would be otherwise taxable under this chapter. The gross payroll on which the license fee is to be computed shall include those employees engaged in those activities otherwise taxable under this chapter.
D. "Gross payroll" means and includes the total gross amount of all salaries, wages, commissions, bonuses or other money payment of any kind which a person received from, or is entitled to receive from or be given credit for by, their employer for any work done or personal service rendered in Berkeley, from any trade, occupation or profession, including any kind of deductions before "take home" pay is received; but does not mean or 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 and accounted for by the employee to the employer.