[Codee]

70. "Operator." "Operator" is a person, other than a chauffeur, who drives or is in actual physical control of a motor vehicle upon a highway.
Stats. 1935, ch. 27, p. 98.
6.h.2. Vehicle Code (1935), ch. 27, sec. 65 reads:

65. "Person." "Person" includes a natural person, firm, copartnership, association or corporation.
Stats. 1935, ch. 27, p. 98.
6.h.3. Vehicle Code (1935), ch. 27, sec. 69 reads (emphasis added):

69. "Driver." "Driver" is a person who drives or is in actual physical control of a vehicle.
Stats. 1935, ch. 27, p. 98.
6.i.1. A federal court in California held (emphasis added):

The motor vehicle license or registration fee is a privilege tax levied in exercise of the police power to control and regulate travel on the public highways. It is not considered as a tax on the motor vehicle itself, but for the privilege of using the highways. Blashfield, Cyc. of Automobile Law, Permanent Edition, Sec. 212, Vol. 1, p. 158. A license to operate a motor vehicle is granted under the inherent right of the state or municipality to regulate its use on the public highways or streets. Ibid., Sec. 211, p. 157. The only automobiles required to be registered under the California Motor Vehicle Act are vehicles used upon the public highway (Cal. Stats. 1927, p. 1424, sec. 11; California Standard Finance Corp. v. Riverside Finance Co., 111 Cal. App. 151, 163, 295 P. 555); if the vehicles were not used, no registration fee would have fallen due under the law of California. But, in carrying on the business of Richmaid, the motor vehicles were operated upon the public highways of the state of California and license fees attached. ... California Vehicle Code, sec. 370 et seq., St.1935, p. 147 et seq., California Vehicle License Fee Act, sec. 6, as amended.
The motor vehicles in question could not be operated in 1937 without incurring the license and registration fees. Necessarily, therefore, the fees were an expense of doing business and were chargeable against the estate.
Ingels v. Boteler (C.C.A. 1939), 100 F.2d 915, 919; affm'd. 308 U.S. 57, 84 L.Ed. 78, 60 S.Ct. 29.
6.i.2. California Standard Finance Corp. v. Riverside Finance Company, 111 Cal.App. 151, cited in the foregoing case, reads (in part, emphasis added)
Section 36 of the Motor Vehicle Act, subdivision a, defines what vehicles are to be registered under the Motor Vehicle Act, and reads as follows: "Every owner of a motor vehicle . . . which shall be operated upon the public highways of this state shall for each such vehicle owned, except as herein otherwise provided, apply to the division for the registration thereof." (Stats. 1927, p. 1423.)
It appears from the said section that no registration of new automobiles is required under the terms of said act except those which are to be operated upon the public highways of this state. [p. 162]
. . .
It therefore appears that the only automobiles required to be registered under the California Motor Vehicle Act (Stats. 1927, p. 1424), are the vehicles to be used upon the public highway. [p. 163]
California Standard Finance Corp. v. Riverside Finance Company (1931), 111 Cal.App. 151, 162-163.
6.i.3. The preceding two cases appear to be based upon the definition of "operator" in effect in 1927 which seemss to be the definition of "operator" found in an act of 1925, ch. 412, � 1(b), set out above and repeated here (emphasis added):

(b) The word "operator" shall include all persons, firms, associations and corporations who operate motor vehicles upon any public highway in this state and thereby engage in the transportation of persons or property for hire or compensation, but shall not include any person, firm, association or corporation who solely transports by motor vehicle persons to and from or to and from attendance upon any public school or who solely transports his or its own property, or employees, or both, and who transports no persons or property for hire or compensation, but all persons operating freight carrying vehicles so exempted shall be required to obtain from the state board of equalization and to display exempt emblems in the manner hereinafter provided.
Stats. 1925, ch. 412, p. 833.
6.j. The next change to the definition of "operator" which I found is in an act of 1937, ch. 679, � 1(a), and reads (emphasis added):

An act to amend section 1, 2, 3, 4, and 11 of an act entitled "An act imposing a license fee or tax for the transportation of persons or property for hire or compensation upon the public streets, roads, and highways in the State of California by motor vehicle and providing that this act shall take effect immediately," approved May 15, 1933; to add sections 5, 6, 7, 8, 9, 10, 12, 15, and 21 to said act; to renumber and amend section 5, 6, 7, 8, 9, 12, 14, 16, and 17 of said act; to repeal sections 10 and 15 of said act; relating to the taxing of operators engaged in the transportation of persons or property upon the public highways by motor vehicle and providing that this act shall take effect immediately.
Section 1. ...(a) The term "operator" shall include all persons engaged in the transportation of persons or property for hire or compensation by or upon motor vehicles upon any public highway in this State, either directly or indirectly, but shall not mean or include the following:
(1) Any person transporting his own property in his own motor vehicle; provided, however, that any person making a specific charge for such transportation shall be deemed to be an "operator" hereunder;
Stats. 1937, ch. 679, p. 1919.

6.k. The next change to the definition of "operator" which I found is in an act of 1941, ch. 39, sec. 1, and reads (emphasis added):

An act to add Part 4, comprising Sections 9601 to 10501, inclusive, to Division 2 of, and to add Section 50010 to, the Revenue and Taxation Code, thereby consolidating and revising the law relating to taxation and the raising of revenue, including the provisions of "An act imposing a license fee or tax for the transportation of persons or property for hire or compensation upon the public streets, roads and highways in the State of California by motor vehicle and providing that this act shall take effect immediately," approved May 15, 1933, as amended, and repealing acts and parts of acts specified herein.
Section 1. Part 4, comprising Sections 9601 to 10501, inclusive, is hereby added to Division 2 of the Revenue and Taxation Code, to read as follows:
. . .
9601. This part is known and may be cited as the "Motor Vehicle Transportation License Tax Law".
. . .
9603. "Operator" includes:
(a) Any person engaging in the transportation of persons or property for hire or compensation by or upon a motor vehicle upon any public highway in this State, either directly or indirectly.
(b) Any person who furnishes any motor vehicle for the transportation of persons or property under a lease or rental agreement when pursuant to the terms thereof the person operates the motor vehicle furnished or exercises any control of, or assumes any responsibility for, or engages either in whole or in part in, the transportation of persons or property in the motor vehicle furnished.
"Operator" does not include any of the following:
(a) Any person transporting his own property in a motor vehicle owned or operated by him unless he makes a specific charge for the transportation. This subdivision does not in any way limit any other exemption granted by this section.
Stats. 1941, ch. 39, p. 590.

6.l. A California appellate court has held:

A driver is one who "is in actual physical control of the vehicle." ( sec. 69, Veh. Code.) An operator is one who directs or superintends it. (Bosse v. Marye, 809 Cal.App. 109, 118 [250 P. 693].)
Fairman v. Mors (1942), 55 Cal App.2d 216, 219.
6.m. The next change to the definition of "operator" which I found is in Stats. 1955, ch. 1905, sec. 1, and reads (emphasis added):

Section 1. Section 9603 of the Revenue and Taxation Code is amended to read:
9603. "Operator" includes:
(a) Any person engaging in the transportation of persons or property for hire or compensation by or upon a motor vehicle upon any public highway in this State, either directly or indirectly.
(b) Any person who for compensation furnishes any motor vehicle for the transportation of persons or property under a lease or rental agreement when such person operates the motor vehicle furnished or exercises any control of, or assumes any responsibility for the operation of the vehicle irrespective of whether the vehicle is driven by such person or the person to whom the vehicle is furnished, or engages either in whole or in part in, the transportation of persons or property in the motor vehicle furnished.
"Operator" does not include any of the following:
(a) Any person transporting his own property in a motor vehicle owned or operated by him unless he makes a specific charge for the transportation. This subdivision does not in any way limit any other exemption granted by this section.
. . .
(f) Any registered owner of a pleasure vehicle who, while operating the vehicle, transports persons to his work or to a place through which he passes on the way to his work, whether for or without compensation, if he is not in the business of furnishing such transportation. Stats. 1955, ch. 1905, p. 3515-3516.
6.n. West's ANN.CAL.REV. & TAX. CODE (2004), sec. 9601 reads:

sec.sec. 9601 to 9606.1. Repealed by Stats. 1972, ch. 563, sec. 1, eff. Aug. 4, 1972, operative July 1, 1973.