For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS EXPENDITURES. All expenditures incurred in connection with the acquisition or lease of real property, including cash, credits, fees, commissions, brokerage charges and rentals, and all expenditures incurred in connection with the improvements or development of the property, including the cost of all labor involved in the improvement or development, cost of materials and supplies, equipment rental or an equivalent charge therefor, if equipment is owned by the builder or developer, and any other expenditure of whatever description incurred in connection with the improvement or development of the property. The term GROSS EXPENDITURES shall not include amounts expended for interest on or payment of the principal of debt, incurred in connection with the improvement or development work.
GROSS RECEIPTS.
(1) The GROSS RECEIPTS from any business, profession, trade, occupation, vocation, calling or activity, including cash, credits, fees, commissions, brokerage charges and rentals, property of any kind, nature or description from either sales made or services rendered, without any deduction therefrom on account of the cost of the property sold, the cost of material, labor or services or other costs, interest or discounts paid, or any expense whatsoever, and shall include, in the case of merchants, the amount of the sale price of supplies and goods furnished to or used by the licensee or his or her family or other person for which no charge is made; provided, however, that the term GROSS RECEIPTS, with respect to manufacturers, wholesale merchants and retail merchants manufacturing or dealing in articles upon which there is levied a direct excise tax or gasoline tax by the United States or the state, shall not include the excise tax or gasoline tax by the United States or the state governments. For the purpose of this subchapter, the term shall not include any amount paid to the state or any county, city or town for the state retail sales or use tax, or any local sales tax or excise tax on cigarettes.
(2) The term GROSS RECEIPTS, when used in connection with or in respect to financial transactions involving the sale of notes, stocks, bonds or other securities or the loan, collection or advance of money or the discounting of notes, bills or other evidences of debt, shall mean the gross interest, gross discount, gross commission or other gross receipts earned by means of or resulting from such financial transactions, but the term shall not include the amount received as payment of the debt.
(3) The term shall include the GROSS RECEIPTS from all sales or services rendered or activities conducted within the town, both to persons within the town and to persons outside the town; provided, however, that the term shall not include dues collected by trade, business, professional services or civic associations or other similar organizations. In this connection, the word “person” shall be construed to include governmental agencies.
PERSON. Any individual, firm, copartnership, corporation, company, association or joint stock association.
(1) The term shall include any trustee, receiver, assignee or personal representative thereof carrying on or continuing a business, profession, trade or occupation, but shall not include a court-appointed trustee, receiver or personal representative, in the liquidation of assets for immediate distribution, or a sergeant, sheriff or any deputy, selling under authority of process or writ of a court of justice.
(2) The term for the purposes of § 34.087 shall not include a volunteer fire department, a volunteer rescue squad or a nonprofit organization operating a community center, swimming pool, tennis court or other educational, cultural, recreation and athletic facilities and facilities for the welfare of the residents of the area.
(1997 Code, § 18-32) (Ord. passed 5-31-1983)