s 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; (17) can and does work for multiple firms simultaneously; (18) offers their services to the general public; (19) can be terminated only according to the terms of an agreement, and could recover damages for breach of contract if termination is outside the scope of the agreement; and (20) has as an obligation to complete the work under contract. (k) “ EMPLOYEE ” shall mean any individual who performs services for a principal in a capacity other than as an independent contractor. An employee receives income that should be reported to the Internal Revenue Service by the principal on IRS Form W2, should not report the income to the Internal Revenue Service on IRS Form 1040, Schedule C and may not deduct the cost of the use of a home for business purposes on said Schedule C. Factors which indicate status as an employee are if an individual: (Added by Ord. No. 172,783, Eff. 9/30/99.) (1) can receive instructions concerning the means and methods of achieving a result; (2) may receive training from the principal; (3) provides the services essential to bringing the principal’s product or services to market; (4) cannot delegate their responsibilities; (5) deals with subcontractors and employees only within the framework of the principal’s directions or policies; (6) has a continuing relationship with the principal; (7) must work the hours that are dictated by the principal; (8) usually must make a time commitment to the principal; (9) must perform services at the location chosen by the principal; (10) is subject to the principal’s control over the sequence of tasks; (11) can be required to submit interim reports; (12) is usually paid on an hourly or salary basis; (13) is usually reimbursed for business expenses; (14) is provided needed tools by the principal; (15) is not required to invest in the principal’s business; (16) is paid for their time and bears no risk of wage loss if the principal’s product is unprofitable; (17) can be precluded from some alternative jobs; (18) does not perform services directly for the public, but only for the principal;