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For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Professions, trades and occupations and all and every kind of calling whether or not carried on for gain or profit. BUSINESS, as applied to the building and construction industry, shall include the erection, alteration, improvement, repair or demolition of any structure upon real property by a contractor, except for an owner of such real property who does such work himself or with his own employees with wages as their sole compensation.
CONTRACT. Includes both oral and written agreements.
CONTRACTOR. Any person who, in any capacity, other than as an employee of another, undertakes or offers to undertake any job or project upon land, including the erection, alteration, improvement, repair or demolition of any type of structure. CONTRACTOR shall include general contractors, developers, engineering contractors, and all their subcontractors doing work within the city.
EMPLOYEE. Any person engaged in the opera-tion or conduct of any business, whether as owner, member of the owner's family, partner, agent, manager, or solicitor, and any or all other persons employed or working in such business.
ENGAGED IN BUSINESS. The conducting, carrying on, managing or operating of a business whether done as owner, or by means of an officer, agent, manager, employee, servant or lessee of any of them.
(1) Except as otherwise specifically provided, GROSS RECEIPTS means:
(a) The total amount of the sale price of all sales;
(b) The total amount charged or received for the performance of any act, service or employment of whatever nature for which a charge is made or credit allowed whether or not such service, act or employment is done as a part of or in connection with the sales of goods, wares or merchandise;
(c) All other receipts, including cash, credit and property of any kind of nature except as hereafter excluded;
(d) Any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, losses, or any other expense whatsoever;
(e) The amount of any federal manu-facturer's or importer's excise tax included in the price of the property, whether or not the amount of such tax is stated as a separate charge.
(2) In computing GROSS RECEIPTS, the following shall be excluded:
(a) Cash discounts allowed or taken on sales;
(b) The amount of any federal tax imposed on or with respect to retail sales whether imposed upon the retailer or upon the consumer or purchaser, and whether or not the amount of tax is stated as a separate charge;
(c) Any California state, county, city sales or use tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
(d) That part of the sales price of any property accepted for resale which was previously sold to and returned by the purchaser to the seller, which is refunded by the seller either in cash, or as credit allowances given or taken in part payment on any other property;
(e) Amounts collected for others where the reporting business is acting as agent or trustee (but not sales agent) to the extent that such amounts are paid to those for whom collected.
(3) The GROSS RECEIPTS used in this chapter are those gross receipts of the 12 months preceding the renewal date of the business license. For new businesses, GROSS RECEIPTS represents the estimated gross receipts for the first 12 months of operations.
(4) As applied to the building and con-struction industry, GROSS RECEIPTS means the total cost to the person letting the contract to which the contractor or owner is a party. No deductions shall be made on account of a job or project covered by the contract to which the contractor or owner is a party. No deductions shall be made therefrom for subcontracts or other costs or expenses, irrespective of whether the contract is one upon a fixed price or a cost plus basis, or in one under which the contractor acts as the agent of the person letting the contract.
(5) As applied to the building and con-struction industry, GROSS RECEIPTS shall include all receipts from jobs or projects located within the city, and in connection, with jobs and projects located outside of the city, shall also include all salaries, wages, fees and other compensation paid to con-sultants or employees of the owner or contractor, other than legal or accounting consultants, for services rendered by such employees or consultants within the city.
(6) In the case of any business conducted, managed or operated in the city which has no GROSS RECEIPTS, such business shall, for the purposes of this chapter, be deemed to have GROSS RECEIPTS equal to the total cost of operation of such business, including, but not being limited to, payroll, rent and other general expenses.
LICENSE orLICENSEE. As used generally herein includes respectively the words PERMIT or PERMITTEE, or the holder for any use or period of time of any similar privilege, wherever relevant to any provision of this code or other law or ordinance.
LICENSE COLLECTOR. The City Assessor, Director of Finance, Tax and License Collector of City.
OWNER-BUILDER. An owner is an OWNER-BUILDER provided that the structure or structures proposed to be erected are not intended or offered for sale, and provided:
(1) If designed wholly or partially for residential occupancy, that such structure or structures, contain not more than three dwelling units, one of which dwelling units shall be the actual domicile of such OWNER-BUILDER; or
(2) If designed wholly for nonresidential occupancy, that such structure, or structures, contain not more than three units, one of which shall be actually occupied by such OWNER-BUILDER.
(3) Proof of the sale or offering for sale of any such structure by the owner within one year after completion of the same shall be presumptive evidence that the construction of such structure was undertaken for purposes of sale.
PERSON. All domestic and foreign corpora-tions, associations, syndicates, joint stock corpora-tions, partnerships of every kind, clubs, Massachu-setts businesses or common law trusts, societies, and individuals transacting and carrying on any business in the city other than as an employee.
('86 Code, § 5.04.020) (Ord. 2306, passed 2-1-49; Am. Ord. 3962, passed - - )