"Administrative headquarters" shall mean a location where the principal business transacted consists of providing administrative or management-related services, such as, but not limited to, record keeping, data processing, research, advertising, public relations, personnel administration, legal and corporate headquarter services, to other locations of the same business.
(Ord. No. 85-8, § 3, 4-1-85)
"Business" shall mean any business, commercial enterprise, trade, calling, vocation, profession, or any means of income or livelihood whether or not carried on for gain or profit, and includes the offering of real property containing three or more rental units for rent or lease by the owner of such property.
(Ord. No. 85-8, § 3, 4-1-85)
"Business tax" shall mean the tax imposed upon persons, businesses, trades, professions and occupations for the privilege of engaging in such businesses, trades, professions, or occupations within the City of Costa Mesa.
(Ord. No. 85-8, § 3, 4-1-85)
"City" shall mean the area within the territorial city limits of the City of Costa Mesa.
(Ord. No. 85-8, § 3, 4-1-85)
Any person or company, wherever located, which is or is required to be licensed as a contractor by the State of California; and who undertakes to, offers to, or purports to have the capacity to undertake to or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith within the city, is defined as a "contractor" and comes under this classification. The term contractor includes general engineering contractor, general building contractor, subcontractor and specialty contractor.
(Ord. No. 85-8, § 3, 4-1-85)
"Council" shall mean the City Council of the City of Costa Mesa.
(Ord. No. 85-8, § 3, 4-1-85)
The term "gross receipts" as used in this title shall mean the gross receipts of the fiscal year for which the tax is due and is defined as follows: The total amount actually received or receivable from all sales; the total amount of compensation 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 part of or in connection with the sale of materials, goods, wares or merchandise; and gains realized from trading in stocks or bonds, interest discounts, rents, royalties, fees, commissions, dividends or other emoluments, however designated. 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, except that the following shall be excluded therefrom:
(a) 
Cash discounts allowed and taken on sales.
(b) 
Credit allowed on property accepted as part of the purchase price and which property may later be sold, at which time the sales price shall be included as "gross receipts."
(c) 
Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.
(d) 
Such part of the sales price of property returned by purchasers upon rescission of a contract of sale as is refunded either in cash or by credit.
(e) 
Receipts of refundable deposits, except that such deposits when forfeited and taken into income of the business shall not be excluded.
(f) 
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. This exclusion shall not apply to any fees, percentages, or other payments retained by the agent or trustee.
(g) 
Cash value of sales, trades or transactions between departments or units of the same business.
As to any person engaged in the business of operating an administrative headquarters or of retailing, wholesaling, manufacturing or processing any goods, wares, merchandise, article or commodity at a fixed place of business within the city which does not generate gross receipts as defined herein within the city, gross receipts shall be deemed to include the total of all expenses incurred in the retailing, wholesaling, manufacturing or processing of such goods at the business location within the city for payroll, utilities, depreciation, and/or rent.
(Ord. No. 85-8, § 3, 4-1-85)
"Person" as used in this title shall include persons, partnerships, joint ventures, societies, associations, clubs, trustees, trusts, or corporations, or any officers, agents, employees, factors, or any kind of personal representative of any thereof, in any capacity, acting either for himself, or for any other person, under either personal appointment or pursuant to law.
(Ord. No. 85-8, § 3, 4-1-85)
(a) 
"Residential rental units" shall mean three or more residential rooms, suites, apartment units, bungalow units, trailer spaces or houses capable of being rented or leased separately. With respect to condominiums, as defined in Title 13 of the Costa Mesa Municipal Code, rental units shall include three or more units.
(b) 
"Nonresidential rental units" shall mean three or more nonresidential rooms, offices, suites or units capable of being rented or leased separately. With respect to condominiums, as defined in Title 13 of the Costa Mesa Municipal Code, rental units shall include three or more units.
(Ord. No. 85-8, § 3, 4-1-85)
"Sale," "sell" shall be deemed to include and refer to: The making of any transfer of title, in any manner or by any means whatsoever, to tangible personal property for a price, and to the serving, supplying or furnishing, for a price, of any tangible personal property or other property fabricated or made at the special order of customers who do or who do not furnish directly or indirectly the specifications therefor. A transaction whereby the possession of property is transferred but 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. "Sale" shall include both wholesale and retail and sales by vending machines and other coin-operated devices.
(Ord. No. 85-8, § 3, 4-1-85)
"Show" and "exhibition," as used in this chapter shall mean an activity or event with a duration of less than 60 consecutive or nonconsecutive days, open to the public, wherein one or more persons show, exhibit, sell, trade, or offer to sell or trade any identifiable, tangible personal property or any other goods, items, or services. "Show" and "exhibition" shall not include "garage sale," "sidewalk sale," and "parking lot sale" as defined or provided for in Title 13 of this Code; nor shall "show" and "exhibition" include "swap meet" as defined elsewhere in this Title.
(Ord. No. 85-8, § 3, 4-1-85)
"Swap meet" shall have the meaning prescribed in Chapter II of this Title.
(Ord. No. 85-8, § 3, 4-1-85)
"Tax collector" shall mean the development services director or the person or persons designated by him to administer the provisions of this title.
(Ord. No. 85-8, § 3, 4-1-85)