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For the purpose of this Chapter the following terms shall have the meaning set forth in this Section unless the context otherwise indicates:
BUSINESS: Includes professions, trades, and occupations and all and every kind of calling carried on for profit or livelihood.
CITY: The City of Corcoran, a Municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or re-incorporated form.
COLLECTOR: The Finance Director or other City officer charged with the administration of this Chapter.
GROSS RECEIPTS: Shall include the total of amounts 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, the 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. Credit allowed on property accepted as part of the purchase price and which property may later be sold;
C. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
D. Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;
E. 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 collector with the names and addresses of the others and the amounts paid to them;
F. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
G. As to a retail gasoline dealer, a portion of his/her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of part 2 of division 2 (commencing with section 7301) of the Revenue and Taxation Code of the State of California;
H. 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 him/her from the consumer or purchaser.
PERMANENT PLACE OF BUSINESS: A permanent store, office or place where business is regularly transacted from month to month in such a manner as a business of that nature is generally conducted, and where the circumstances show an intention to be an established, fixed and continuous part of the regular and legitimate business life of the City.
PERSON: Includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, or common law trusts, societies, and individuals transacting and carrying on any business in the City, other than as an employee.
SALE: Shall include 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. (1996 Code)