For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
Business. Professions, trades and occupations, and all and every kind of calling whether or not carried on for profit.
Collector. The finance administrator of the city or any other employee designated by the city manager to administer this chapter.
Fixed place of business. The premises occupied in the city for the particular purpose of conducting a 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 sales and use tax permit in order to be adjudged by the collector as having a fixed place of business within the city.
Gross receipts. Except as otherwise specifically provided, the total 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 and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, all 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:
(a)Cash discounts allowed and taken on sales.
(b)Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.
(c)Such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit.
(d)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 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.
(e)Receipts of real estate agents or brokers, other than receipts received as commissions or fees earned, from the resale of a residential property purchased by the agent or broker under a "guaranteed purchase listing agreement," provided, that the resale price does not exceed by more than six percent the agent's or broker's purchase price, together with his or her incidental out-of-pocket closing, carrying, repair and maintenance costs. In the event that the resale price exceeds the agent's or broker's purchase price together with his incidental out-of-pocket closing, carrying, repair and maintenance costs by more than six percent, then in that event, the entire resale price, not just the commission or fees earned, shall be treated as taxable gross receipts.
(f)Receipts of refundable deposits; except,that refundable deposits forfeited and taken into income of the business shall not be excluded.
(g)As to retail gasoline dealers, a portion of his 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.
(h)As to retail gasoline dealers, 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 from the consumer or purchaser.
(i)That portion of the receipts of a general contractor which represents payment to subcontractors; provided, that such subcontractors are licensed under this part and; provided, that the general contractor furnishes the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor, and provided that the portion deducted does not exceed the amount reported by the subcontractor for projects located within the city.
(j)Credit allowed on property accepted as part of the purchase price and collected from the consumer or purchaser.
Manufacturer. 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 own materials or ingredients any articles, substances or commodities.
Person. 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.
Sale. 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.
Sale at retail; retail sale. Every sale of tangible personal property, including articles produced, fabricated or imprinted, other than sale to one who (1) purchases for the purpose of resale as tangible personal property in the regular course of business, or (2)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.
Sale at wholesale; wholesale sale. A sale of goods, wares or merchandise for the purpose of resale in the regular course of business.
Vehicle. 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. (Ord. No. 872, § 1; Ord. No. 1879, §§ 1, 2.)