For the purpose of this chapter through Chapter 5.20 unless it is plainly evident from the context that a different meaning is intended, the words and phrases used herein shall have meanings as set forth in this section.
means and includes professions, trades, and occupations and
all and every kind of calling whether or not carried on for profit.
means any person engaged in the business of renting or leasing
nonresidential real estate as a lessor or sublessor in the City.
means the premises occupied in the City for the particular
purpose of conducting a business thereat and regularly kept open for
that purpose with a competent person in attendance for the purpose
of attending to said business. Where a location requires a sales and
use tax permit by the State Board of Equalization, a license applicant
shall produce a valid State of California sales and use tax permit
in order to be adjudged by the Director of Finance as having a fixed
place of business within the City.
Except as otherwise specifically provided, "gross receipts"
means and includes the total of amount 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:
Cash discounts allowed and taken on sales.
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.
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.
Receipts of persons acting as agents or brokers, other than
receipts received as commissions or fees earned, or charges of any
character made or compensation of any character received for the performance
of any service as agent or broker; provided that any agent or broker
dealing in stocks or other similar written instruments evidencing
a right to participate in the assets of any business, or dealing in
bonds or other evidences of indebtedness who also deals in such property
as a principal, shall include in the gross receipts by which the tax
is measured the amount of his or her trading profits resulting from
such dealings. No deduction from receipts attributable to trading
as a principal shall be made unless such deduction is provided for
in this section.
Receipts of refundable deposits, except that refundable deposits
forfeited and taken into income of the business shall not be excluded.
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 Part 2 of Division 2 of the Revenue and Taxation Code of the State.
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.
That portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors are licensed under this chapter through Chapter 5.20 and provided the general contractor furnishes the Director of Finance with the names and addresses of the subcontractors and the amounts paid each subcontractor.
Credit allowed on property accepted as part of the purchase
price and collected from the consumer or purchaser.
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.
Cash value of sales, trades or transactions between departments
or units of the same business.
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:
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;
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; and
Where goods, wares or merchandise of like or similar kind and
of substantially equivalent value to that which was sold is received
in consideration.
embraces all the activities of a commercial or industrial
nature wherein labor or skill is applied by hand or machinery, to
materials so that as a result thereof a new, different or useful article
of tangible personal property or substance of trade or commerce is
produced and shall include the production or fabrication of specially
made or custom made articles.
means every person who, directly or by contracting with others
for the necessary labor or mechanical services, manufactures for sale
or for commercial or industrial use from his or her own materials
or ingredients any articles, substances or commodities.
means U.S. money of account, equal to one thousandth of a
dollar or one tenth of a cent.
means a business in existence and operation for less than
three months.
means and includes all domestic and foreign corporations,
associations, syndicates, joint stock corporations, partnerships of
every kind, clubs, Massachusetts, business, or common law trusts,
societies, and individuals transacting and carrying on any business
in the City, other than as an employee.
means and 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 shall not
be deemed to exclude any transaction which is or which, in effect,
results in a sale within the contemplation of law.
means every sale of tangible personal property (including
articles produced, fabricated or imprinted) other than sale to one
who:
Purchases for the purpose of resale as tangible personal property
in the regular course of business; or
Purchases for the purpose of consuming the property purchased
in producing for sale a new article of tangible personal property
or substance, of which such property becomes an ingredient or component,
or as a chemical used in processing, when the primary purpose of such
chemical is to create a chemical reaction directly through contact
with an ingredient of a new article being produced for sale.
means any sale of tangible personal property which is not
a sale at retail and mean any charge made for labor and services rendered
for persons who are not consumers, in respect to real or personal
property, if such charge is expressly defined as a retail sale set
forth above, when rendered to or for consumers.
Sales otherwise classified as retail sales under this section,
may, nevertheless be classified as wholesale sales under this section,
if the vendor can establish to the satisfaction of the Director of
Finance that the sale was made to a governmental agency, public utility,
manufacturer, processor or contractor who consumed the articles in
the course of his or her own operations and did not offer the articles
for resale to the general public except as an integral part of manufacturing,
construction or service.
means any person furnishing the public with communication,
water, light, heat or power, subject to regulation by the Public Utilities
Commission of the State of California.
means every device in, upon or by which any person or property
is or may be transported or drawn upon a public street or highway,
except devices moved by human power or used exclusively upon stationary
rails or tracks.
(Prior code § 6-001)
Whenever the masculine is used in this chapter through Chapter 5.20 it shall also include the feminine and neuter.
(Prior code § 6-002)
Whenever the singular is used in this chapter through Chapter 5.20 it shall also include the plural.
(Prior code § 6-003)
