other than an individual, that performs services for a principal; and any individual who performs services for a principal for a specified recompense for a specified result, under control of the principal as to the result of the work only and not as to the means by which such result is accomplished. An independent contractor receives income that should be reported to the Internal Revenue Service by the principal on IRS Form 1099, should report the income to the Internal Revenue Service on IRS Form 1040, Schedule C and may deduct the cost of the use of a home for business purposes on said Schedule C. Factors which indicate status as an independent contractor are if an individual: (Added by Ord. No. 172,783, Eff. 9/30/99.) (1) is not required to follow instructions on how to perform services; (2) possesses the skills necessary to perform the task and does not need additional training; (3) performs services that are not essential to the principal’s business or are not incorporated into the product or services sold by the principal; (4) should be able to subcontract all or a portion of the project; (5) can hire and supervise their own employees, but should not supervise, or be supervised by, the principal’s employees; (6) generally works on one project and moves on, acquiring additional projects when and if the individual is available; (7) establishes their hours of work, working as necessary to accomplish the end result; (8) usually has the right to work simultaneously for the principal and others, as long as the end result is achieved; (9) should be able to choose where to perform some, if not all, of the services; (10) can control the manner and method of performing the services; (11) is responsible only for the end result, and is not required to submit interim reports; (12) generally is paid a flat rate for the completion of the project; (13) is expected to assume the burden of business expenses; (14) should have the tools and equipment necessary to perform the services independently; (15) makes as an investment in tools, business equipment, publications and supplies appropriate for their business; (16) accepts both the benefits and risks of a business transaction, in that the individual has the opportunity to profit from the project price and risks a loss if the end result is unacceptable or costs exceed the project price;