For the purpose of this division, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Any business, commercial enterprise, trade, calling, vocation, profession, or any other means of livelihood, whether or not it is carried on for gain or profit, engaged in by any person or company.
CLASSIFICATION. Identification of a person or company with a business classification as provided by this division. CLASSIFICATION is to be determined by the City License Tax Collector or, in the event of appeal by resolution of City Council.
COMPANY. A sole proprietorship, a partnership, company, corporation, or any other group or association of persons, partnerships or corporations.
EMPLOYEE. Any person engaged in the operation or conduct of any business; whether as owner, any member of the owner's family, partner, agent, manager, solicitor, and any and all other persons employed or working in connection with such business.
EXEMPT. Not subject to the provisions of this division.
EXTRASENSORY AND PALMISTRY. The performance, exhibition, exercise, or practice of astrology, augury, cartomancy, clair-audience, clairvoyance, crystal gazing, fortunetelling, hypnotism, life reading, mediumship, mineralogy, necromancy, palmistry, phrenology or prophecy.
GROSS RECEIPTS. 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, redemption stamps 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. Any tax which is measured by the sales price or the gross receipts from the sale or which is a stated sum per unit of such property sold, included in or added to the purchase price and collected from the consumer or purchaser.
3. 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.
4. 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.
5. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.
6. As to a real estate agency or broker, the sales price of real estate sold for the account of others except that portion which represents a commission or other income to the agency or broker including any portion thereof to be remitted to any salesperson or salespersons. As to a real estate agency or broker, the place of business of which or of whom is located outside the city, the commissions or other income included as gross receipts shall include only commissions or other income derived from the sale of real estate located within the city.
7. As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuel equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Cal. Rev. & Tax. Code, Part 2 of Division 2.
8. As to a retail gasoline dealer, the special motor fuel tax imposed by § 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.
9. Credit allowed on property accepted as part of the purchase price and collected from the consumer or purchaser.
10. The difference between the balance owed and paid on a defaulted purchase or finance contract upon repossession by seller and the amount received from resale of the repossessed article by the repossessing seller.
11. Cash value of sales, trades or transactions between departments or units of the same business.
12. Sales for convenience where sales of new goods, wares or merchandise are made by a person engaged in selling such articles to another person engaged in selling like or similar articles:
a. Where the primary purpose of the particular transaction of sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business.
b. Where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made.
c. Where goods, wares or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received in consideration.
13. With respect to professionals, gross receipts shall include only such receipts derived from services performed by professionals at locations within the city.
NUMBER OF PERSONS EMPLOYED. The average number of persons employed daily in the applicant's business during the license tax period; and such average number shall be ascertained by using the total number of hours of service performed by all of the applicant's employees subject to the tax during the previous tax period, and dividing the total number of hours of service thus obtained by the number of hours of service constituting a tax period's work of one (1) full-time employee according to the custom or laws governing such employment.
PERSON. Any individual, male or female.
PREMISES. Includes all lands, buildings or structures erected or modified, equipment and appurtenances connected or used therewith, and any personal property affixed to or otherwise used for the purpose of carrying on any business on such premises.
PRODUCT. A tangible commodity or any physical substance produced, processed, stored, distributed or sold.
RENTAL UNIT. The smallest accommodation for which a fee is charged or received.
SALE. This term shall include 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 shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.
('61 Code, § 13.2) (Ord. 402, passed - - ; Am. Ord. 582, passed - - ; Am. Ord. 651, passed - - ; Am. Ord. 671, passed - - )
