As used in this Chapter:
(A) “Business”
means professions, trades and occupations, and all and every kind of calling carried on for profit or livelihood.
(C) “City Manager”
shall mean the City Manager or his or her designee.
(D) “Gross receipts”(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
shall mean 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 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 without deduction of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from “gross receipts” are the following:
Cash discounts allowed and taken on sales;
Credit allowed on property accepted as part of the purchase price and which property may later be sold;
Any tax required by law to be 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;
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 furnishes the City Manager with the names and addresses of the others and the amounts paid to them;
Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business are not excluded;
As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission, payment or income to the agent or broker;
As to a retail gasoline business, that portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provision of Division 2 of the Revenue and Taxation Code of the state;
As to a retail gasoline business, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, if paid by the employee or collected by him from the consumer or purchaser;
That portion of the receipts of a general contractor which represents payments to subcontractors; provided, that such subcontractors are licensed under this Chapter, and provided the general contractor furnishes the City Manager with the names and addresses of the subcontractors and the amounts paid to each subcontractor;
Businesses engaged in the rental of living quarters or housing units where the total number of rentals within the City is less than five (5).
(E) “Manufacturer”
shall mean one engaged in making materials, raw or partly finished, into wares suitable for use.
(F) “Person”
means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business or common law trusts, societies and individuals transacting and carrying on any business in the City of San Juan Bautista.
(G) “Profession”
means any business conducted or carried on by any person engaged in an occupation or vocation requiring special knowledge and training and a license by the State of California to practice. A profession includes but is not limited to an accountant, architect, attorney, auditor, certified public accountant, chiropractor, dentist, landscape architect, optometrist, physician, registered engineer, surgeon, and veterinarian.
(H) “Quarter”
shall mean a period of three (3) calendar months. The quarters begin on the first day of January, April, July and October of each year. The quarter shall include fractions thereof.
(I) “Retail business”
is defined to be every business conducted solely for the purpose of selling or offering to sell any goods, wares or merchandise, other than as a part of a “wholesale business” as defined herein.
(J) “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 considered a sale. The foregoing definitions do not exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.
(K) “Vehicle”
means and includes 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.
(L) “Wholesale business”
is defined to be every business conducted solely for the purpose of selling goods, wares or merchandise in wholesale lots to retailers for resale at retail to the trade by said retailers, in the same form or condition as the same were in at the sale thereof to said retail merchant.