For the purpose of this title, the following words and phrases shall have the meanings respectively ascribed to them in this section:
(1) "Businesses, professions and trades" as used in this title means and includes all kinds of vocations, occupations, professions, enterprises, establishments and all other kind of activities and matters, together with all devices, machines, vehicles and appurtenances used therein, any of which are conducted for the purpose of earning a profit or livelihood whether or not a profit or livelihood is actually earned thereby. "Business, professions and trades" shall include, but is not limited thereto, trades and occupations of all and every kind of calling carried on within the city, salesmen, brokers, retailers, wholesalers, vendors, suppliers, peddlers, professions, the renting or supplying of living quarters, or rooms, or board, or both for six or more guests, tenants or occupiers in any other type of endeavor entered into within the city for the purpose of earning a livelihood or profit whether paid for in money, goods, labor or otherwise and whether or not the business, profession or trade has a fixed place of business in the city.
The business license law shall apply to all persons conducting a business, profession or trade within the city whether or not such person maintains a fixed place of business in the city and whether or not the person may primarily conduct his business, profession or trade elsewhere. Unless exempted by the provisions of the business license law, a person shall be deemed to be conducting a business, profession or trade within the city if he, or his agents, or employees offer, solicit, sell, contract, construct, make and deliver or repair, or perform acts or services in respect to the business, trade or professions within the city.
"Business, professions or trades" shall not apply to any person engaged in a business, profession or trade solely as an employee of any other person conducting, managing or carrying on any such business in the city and where such other person is subject to the terms and provisions of this title.
(2) "Person" as used in this title includes the individual natural person, partnerships, joint adventures, societies, associations, clubs, trustees, trusts or corporations, or any officers, agents, employees, factors or any kind of personal representative of any thereof, in any capacity, acting either for himself, or for any person, under either personal appointment or pursuant to law.
(3) "City" means the city of La Mirada.
(4) "Finance director" means the finance manager of the city or his or her designee.
(5) "Gross receipts" means and includes the total amount of the sale price of all sales, the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, whether such service, act or employment is done as a part of or in connection with the sale of goods for which a charge is made or credit allowed, including all receipts, cash, credits and property of any kind or nature, 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 the materials used, labor or service costs, interest paid or payable, losses or other expenses whatsoever; provided, that cash discounts allowed or taken on sales shall not be included and shall not be construed to impose any tax upon any business or transaction which the city is not authorized to license or tax under the laws of the state or of the United States.
Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser, or any part of the sale price of any property previously sold and returned to the seller which is refunded by the seller by way of cash, credit or allowance given or taken as part payment on any property so accepted for resale shall be deducted for the purpose of determining the gross receipts under this title.
(Ord. 383 § 3 Ex. B (part), 1986).