The following presumptions shall be made in interpreting and applying this chapter, unless rebutted as provided in this chapter:
A. It shall be presumed that a person that has been issued a Unified Business Identifier Number (“UBI”) by the state of Washington is a separate business that is required to have its own city of Vancouver business license.
B. It shall be presumed that a person that has been issued a state industrial insurance account number, a state self-insurer number, or a state revenue tax reporting account number is a separate business that is required to have its own city of Vancouver business license.
C. It shall be presumed that a business’ average annual gross receipts are equal to its prior year’s gross receipts or the average of its gross receipts for the last three years, whichever is higher.
D. With regard to a business that did not operate for the full prior year, it shall be presumed that the prior year’s gross receipts are equal to the annualized product of the prior year’s actual gross receipts.
E. It shall be presumed that a business with premises in the city of Vancouver has all of its employees working within the city of Vancouver.
F. It shall be presumed that a person is not an employee of a business unless that business makes contributions to the state employment security department on behalf of such person. The fact that the business makes industrial insurance contributions on behalf of such worker will not rebut this presumption. (Ord. M-3774 §4, 2006)