5.04.030 Definitions.
Wherever they appear in this chapter, the following defined terms shall have the meanings provided in this section, unless it is apparent from their context that a different meaning is intended:
(1) “Agent” shall mean a person who acts for, on behalf of, or in the place of another person with authority and who receives compensation, either directly or indirectly, for services rendered.
(2) “Basis” or “tax basis” shall mean the basis on which a tax payable under this chapter is calculated, such as gross receipts, number of vehicles tested, a flat fee, etc.
(3) “Broker” shall mean a person or business who, by authority, acts as an intermediary, representative or agent in the purchase or sale of insurance, real or personal property, stocks, bonds, certificates, notes, or other items of value.
(4) “Business” shall mean any commercial or industrial enterprise, trade, profession, occupation, vocation, calling or livelihood whether or not carried on for gain or profit. “Business” shall include the rental or lease of residential and nonresidential real estate and mobile home parks. It shall include the activities of independent contractors.
(5) “Business license” and “license” shall mean a license issued as evidence of payment of a tax prescribed by this chapter.
(6) “Business license tax,” “business tax” and “license tax” shall mean a tax imposed by this chapter.
(7) “Engage in business,” “operate business” and “conduct business” shall mean to commence, operate, manage or carry on a business including, without limitation, to exercise corporate or franchise powers, whether done as an owner or by means of one or more officers, agents, managers, employees, servants or otherwise, within the boundaries of the city, whether or not the business is operated from a fixed location and whether or not such location is within the boundaries of the city. The use of signs, circulars, cards or any other advertising media including, without limitation, the use of telephone solicitation, or any other means by which a person may hold him or herself out as or represent that he or she is engaged in business in the city may be used as evidence that a person is engaged in business in the city.
(8) “Director” shall mean director of finance or his or her designee.
(9) “Gross receipts” shall mean the total amount actually received or receivable in the course of business in a calendar year or calendar month from sales or the performance of acts or services for which charge is made or credit allowed. “Gross receipts” include, without limitation, all receipts, cash, credit, property received in lieu of cash, and any other valuable consideration taken in exchange for goods, services or other valuable consideration. “Gross receipts” do not include the following:
(a) Cash or jobber discounts;
(b) Taxes that are measured by the price of goods or services and that are required by law to be included in or added to the purchase price or otherwise collected by a business from a consumer or purchaser of goods or services and paid to a governmental agency including, without limitation, sales taxes, use taxes, gasoline taxes, transient occupancy taxes, and real property transfer taxes;
(c) Cash or credit refunded to a purchaser who returns property upon the recession of a contract of sale;
(d) Amounts received by persons acting as agents, brokers or trustees, where such amounts have been collected for and are paid to another party, provided the amounts paid and the names of the parties to whom the amounts were paid are reported to the city including, without limitation, trust funds received and disbursed by a trustee, fees separately itemized on statements and forwarded to a subcontractor or fee consultant in payment for services rendered, and receipts collected for and repaid to a lessor;
(e) Amounts received as refundable deposits, except those amounts that are subsequently forfeited and taken as business income;
(f) Any credit that is granted for property provided by a customer or purchaser as a part of a purchase price, such as trade-in merchandise, provided the value of property taken is included in gross receipts upon resale;
(g) An amount sufficient to compensate a business for bad debts which were included in gross receipts in a year for which a tax imposed by this chapter was paid and which prove uncollectible in a subsequent year; or
(h) Passive income including, without limitation, interest on investments, dividends, and receipts from the occasional sale of property or surplus equipment.
(10) “Licensee” shall mean any person who holds a valid, current business license issued under this title. (Ord. 505 § 1. 2002 Code § 6-1.3).