For the purposes of this chapter and Chapter 5.08, the following words and phrases are defined as follows:
means professions, trades, and occupations and all and every kind of calling carried on in the city with or without the intent of making a profit.
means the fees established by resolution of the city council and charged by the city to businesses to pay the city's costs associated with the administration of the city's business license program.
means the tax, which was previously established by ordinance, imposed on businesses operating in the city.
means the Hanford city council.
means the city's director of finance and his or her designee(s), including, without limitation, police officers and code enforcement officers.
means the gross receipts received from business transacted within the city and shall include the total amount of the sales price of all sales or the total amount charged or received for the performance of any act, service, or employment of whatever nature it may be, whether such service, act or employment is done as a part of, or in connection with, the sale of goods or wares or not, for which a charge is made or credit is allowed, including, without limitation, all receipts, cash, credits, property, or consideration of any kind or nature; provided, however, cash discounts allowed or taken on sales shall not be included. Any tax required by law to be included or added to the purchase price and collected from a consumer or purchaser shall be deductible. Such part of the sales price of any property previously sold and returned by the purchaser to the seller, which is refunded by the seller by way of cash or credit allowances, shall be deducted for the purpose of determining gross receipts.
includes all persons who have no permanent place of business in the city and engage in a temporary and transient business in the city selling goods, wares, or merchandise or providing services; provided however, such term shall not apply to commercial travelers selling their goods to merchants and other business establishments, whether for present or future delivery, nor shall such term apply to peddlers.
includes every person who carries from place to place, in either a pack, vehicle, basket, or other contrivance, and offers or sells, barters, or exchanges any goods, wares or merchandise (except religious publications, newspapers or periodicals); provided, however, such term shall not apply to commercial travelers selling their goods to merchants and other business establishments, whether for present or future delivery.
means a permanent store, office, or place where business is regularly transacted in such a manner as a business of that nature is generally conducted and where the circumstances show an intention to be an established, fixed, and continuous part of the regular and legitimate business life of the city.
means and includes corporations, limited liability companies, associations, syndicates, partnerships, clubs, business trusts, common law trusts, societies, joint ventures, and individuals.
(Ord. 21-01 § 3, 2021)