For the purposes of this chapter, unless otherwise apparent from the content, the following words and phrases as used in this chapter are defined as follows.
(A) “Business” means professions, trades, occupations and all and every kind of calling, whether or not carried on for profit.
(B) “Certified farmers’ market” means location(s) (i) established in accordance with local ordinances, where California farmers may transport and sell to the public California agricultural products that they produce, that are exempt from the established grade, size, labeling, packaging and other such requirements for fruits, nuts, and vegetables, and (ii) operated in accordance with the California Food and Agricultural Code §§ 47004 to 47005.3.
(C) “Certified farmers’ market operator” means any person responsible for generally operating a certified farmers’ market and who accepts a fee for the privilege of certified farmers’ market vendors offering merchandise for sale.
(D) “Certified farmers’ market vendor” means any person offering California agricultural products they produced.
(E) “Collector” means the City’s Finance Director, or other city officer charged by the City Manager with the administration of the provisions of this chapter.
(F) “Employee” shall mean any person engaged or employed by any business in which the business withholds, or is required to withhold, compensation for the purpose of paying state or federal taxes as required by the Franchise Tax Board or Internal Revenue Service.
(G) “Gross receipts” means the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performances of any act or service, or 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” are all receipts, cash, credits and property of any kind of 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:
(1) Cash discounts allowed and taken on sales;
(2) Credit allowed on property accepted as part of the purchase price and 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) The 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;
(5) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to the persons for whom collected, provided the agent or trustee has furnished the Collector with the names and addresses of such other persons and the amounts paid to them;
(6) Such portion of the receipts of a general contractor which represent payment to subcontractors; provided such subcontractors are licensed pursuant to the provisions of this chapter, and provided the general contractor furnishes the Collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;
(7) Receipts of refundable deposits, except that refundable deposits forfeited and taken into the income of the business shall not be excluded;
(8) As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license taxes imposed by, and previously paid pursuant to, the provisions of the California Revenue and Taxation Code, Division 2, Part 2;
(9) As a retail gasoline dealer, the special motor fuel taxes imposed by the provisions of 26 USC 4041 if paid by the dealer or Collector by him or her from the consumer or purchaser; and
(10) Uncollectible charge-offs.
(H) “Person” means any domestic and foreign corporation, association, joint venture syndicate, joint stock corporation, partnership or every kind, club, firm, organization, Massachusetts trust, business trust, common law trust, society and natural persons transacting and carrying on any business in the city other than as an employee.
(I) “Sale” means 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. The definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law, including the Uniform Commercial Code of the State.
(J) “State” means the State of California.
(K) “Swap meet” means a business location in which space is offered to swap meet vendors for the purpose of offering new or used merchandise, articles or any other items of value for sale or exchange and a fee is charged, payable to the swap meet operator thereof, either in the form of a charge for the privilege of swap meet vendors offering such merchandise, articles or other items for sale or exchange at such location or for general admission by the public to such location or both.
(L) “Swap meet operator” means any person responsible for generally operating a swap meet and who accepts a fee for the privilege of swap meet vendors offering merchandise, articles or other items of value for sale or exchange, for general admission by the public to the same or both.
(M) “Swap meet vendor” means any person offering new or used merchandise, articles or any other items of value for sale or exchange as part of a swap meet.
(N) “Sworn statement” means an affidavit sworn to before a person authorized to take oaths or a declaration or certification made under penalty of perjury.
(`78 Code, § 5.02.020.) (Ord. 3018 § 1, 2009; Ord. 2222 §§ 1, 2, 3; 1994.)