As used in this title:
"Business" means everything which occupies any time or attention, or which uses any mental or physical effort or labor, of any person, and that produces, or is intended to produce any livelihood, financial profit or commercial gain.
"Business tax" means the privilege tax imposed upon persons engaged in the businesses or occupations described in this title for the privilege of engaging in such businesses or occupations within the City of Fullerton.
"Collector" means the City Business Tax Collector, Director of Finance or other City officer charged with the administration of this title.
"Engaged in business" means the conducting, operating, managing or carrying on of a business, whether done as owner, or by means of an officer, agent, manager, employee, servant, or lessee of any of them; provided, that when any person holds an active license or permit issued by a governmental agency indicating that he is "engaged in business" within the City, and such person fails to deny by a sworn statement given to the Collector that he is not "engaged in business" within the City, after being requested to do so by the Collector, then these facts shall be considered prima facie evidence that he is "engaged in business" within the City.
"Gross receipts" includes the total amount of the sale price of all sales and the total amount charged or received 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" are 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 the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" are cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may later be sold; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit; 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; receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded; or that amount of gross receipts which has been the measure of a business tax paid to any other city.
"Person" includes all domestic and foreign corporations; associations; syndicates; joint stock corporations; partnerships of every kind; clubs; Massachusetts, business, or common law trusts; societies; and individuals transacting and carrying on any business in the City of Fullerton, other than as an employee.
"Registration certificate" means business tax registration certificate.
(Ord. 3098 § 1, 2007; Ord. 2062 § 2 (part), 1975).