5.02.010 Definitions.
A. “Business” includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit.
B. “Business tax certificate” means the same as business license and shall be that document issued as evidence of payment of business taxes provided by this chapter.
C. “Collector” means the city’s finance director or other city officer charged with the administration of this chapter.
D. “Gross receipts” includes the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in “gross receipts” shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts shall be the following:
1. Cash discounts allowed and taken on sales;
2. Credit allowed on property accepted as part of the purchase price and which property may later be sold;
3. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
4. Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;
5. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee can furnish the collector with names and addresses of the others and the amounts paid to them;
6. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
7. As to a real estate agent or broker or a stock or bond broker, the sales price of real estate or stocks or bonds sold for the account of others except that portion which represents commission or other income to the agent or broker;
8. As to a prime contractor or subcontractor to which Section 7108.5 of the California Business and Professions Code applies, the amounts received on account of the work performed by subcontractors, to the extent of each subcontractor’s interest therein;
9. As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the state;
10. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him or her from the consumer or purchaser;
11. As to alcoholic beverages, that portion of the receipts of a manufacturer, transporter, retailer or wholesale distributor generated or otherwise collected from the manufacture, transport, retail or wholesale of intoxicating liquors within the state pursuant to Article XX, Section 22 of the State Constitution.
E. “Persons” includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts Business Trust, or any other statutory or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.
F. “Renewal business tax certificate” means any business tax certificate effective on July 1st of any year in which a valid business tax certificate for the same business has been in effect.
G. “Sale” includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions in this subsection shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.
H. “Savings and loan association” means any institution incorporated to conduct or conducting, the business of receiving and lending money in accordance with Division 2, Part 1 of the Financial Code of the state or Federal Savings and Loan Associations.
I. “Sworn statement” means an affidavit sworn before a person authorized to take oaths, or a declaration or certification made under penalty of perjury. (Ord. 4745 § 1, 2013; Ord. 3371 § 1, 1991)