§ 3-1.101. Definitions.

For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:

(a)

"Business" shall mean and include professions, trades, vocations, enterprises, establishments, and occupations and all and every kind of calling, any of which is conducted to carry out for the purpose of earning in whole, or in part, a profit or livelihood, whether or not a profit or a livelihood actually is earned thereby, whether paid in money, goods, labor, or otherwise, and whether or not the business has a fixed place of business in the City.

(b)

"Finance Director" shall mean the City Manager, City Clerk, or other officer designated by the City Manager to collect business taxes pursuant to the provisions of this chapter.

(c)

"Gross receipts" shall mean and include the total amounts actually received or receivable from sales in 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 a 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 receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor and service costs, interest paid or payable, or losses or other expenses whatsoever.

Excluded from "gross receipts" shall be the following:

(1)

Cash discounts allowed and taken on sales;

(2)

Credit allowed on property accepted as a part of the purchase price in which property may later be sold;

(3)

Any tax required by law to be included in, or added to, the purchase price and collected from the consumer or purchaser;

(4)

Such part of the sales price of property returned by purchasers upon the rescission of the contract of sale as is refunded, either in cash or by credit;

(5)

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 has furnished the Finance Director with the names and addresses of the others and the amounts paid to them;

(6)

Receipts of refundable deposits, except that refundable deposits forfeited and taken into the income of the business shall not be excluded;

(7)

As to a real estate transaction, the sales price of the real estate sold for the account of others, except that portion which represents commission or other income;

(8)

Income from businesses which perform the function of agent or broker, except that portion of income which represents commission or other income to the agent or broker;

(9)

As to a retail gasoline dealer, a portion of the receipts of the dealer from the sales of motor vehicle fuels equal to the motor vehicle fuel license tax imposed and previously paid pursuant to the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the State; and

(10)

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 the dealer from the consumer or purchaser.

(d)

"Person" shall mean and include all domestic and foreign corporations, associations, syndicates, joint-stock corporations, partnerships of every kind, clubs, Massachusetts trust, business, and other common law trusts, societies, and individuals transacting and carrying on any business in the City, other than an employee.

(e)

"Sworn statement" shall mean an affidavit sworn to before a person authorized to take oaths or a declaration or certification made under the penalty of perjury.

(f)

The base for the business tax shall be that portion of business relating to the City.

(§ 1, Ord. 554, eff. January 11, 1984)