A. "Retail businesses" mean and include all businesses not covered by other definitions set out in this section, at least fifty percent of whose gross income is derived from "retail sales" as that term is defined under the California Sales and Use Tax Law. The fact that a substantial part of its business consists of sales other than retail sales does not exclude said business from this classification so long as such other business component does not account for more than fifty percent of said business’ gross income.

B. "Restaurant businesses" mean and include cafes, eating establishments, sandwich shops, dinner houses, restaurants and fast food services and other similar businesses.

C. "Antique collectives" mean and include such businesses and business locations that represent multiple dealers of antique merchandise within one location.

D. "Service businesses" mean and include businesses that combine retail and product services. Examples are appliance stores, most automotive-oriented businesses, repair shops, repairing and servicing businesses and service stations. Other businesses of a general service-type nature such as general office, news and advertising media, printers, renting and leasing businesses, utilities, vending machine businesses, household finance companies, entertainment businesses and other similar businesses not otherwise included in subsections A, B, C, E, F, or G are included in this subsection.

E. "Lodging businesses" mean and include inns, hotels, motels, RV parks and other similar businesses.

F. "Professional" means and includes attorneys, architects, accountants, engineers, surveyors, physicians, dentists, optometrists, chiropractors and others in a medical/health service field, consultants, real estate brokers, financial advisors, laboratories (including dental and optical), hearing aid services, artists, photographers and designers.

G. "Financial" means banks, savings and loans, credit unions, etc.

H. "Calendar year" means January 1st to and including December 31st of the same year.

I. "Billing period" means and shall refer to the period of any portion of a calendar year in which a business operates as defined above.