When used in this Chapter, the following words and terms shall have the meanings ascribed to them in this Section:
BUSINESS: Professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.
CITY: The City of Lemoore. (1975 Code §5-1.01)
COLLECTOR: The Finance Director or designee, or other City official charged with the administration of this Chapter. (Ord. 9116, 12-17-1991)
FIXED PLACE OF BUSINESS; REGULAR PLACE OF BUSINESS; TRANSIENT BUSINESS: The premises in the City of Lemoore occupied for a particular purpose of conducting the business thereat, and regularly kept open for the purpose of attending to such business.
The term "regular place of business" shall mean the same as the term "fixed place of business" or at a "regular place of business" as said terms are herein defined is, for the purpose of this Chapter, termed a "transient business", whether the person conducting such transient business is, or is not, a resident of the City.
Every person engaging in business at a "fixed place of business" in the City, as herein defined, and who has procured the proper license for said business, shall have the right to deliver the goods, wares and merchandise pertaining to said business in Lemoore without procuring any additional license therefor. In the issuance of licenses, no discrimination or distinction shall ever be made against nonresidents of the City in favor of residents of the City, and residents and nonresidents shall be entitled to equal rights in all matters relating to the issuance of licenses. (1975 Code §5-1.01)
No business shall be conducted at any fixed place of business in the City at any time where such business is prohibited by the zoning laws of the City 1 , and no license shall be issued for any place of business unless zoning laws of the City permit or allow such business to be conducted at the location for which application for such license is made at the time of application. (Ord. 9116, 12-17-91)
GROSS RECEIPTS: The total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not the service, act or employment is done as a part of or in connection with the sale of goods, wares or merchandise. Included in "gross receipts" shall be all other receipts, cash, credits and property of any kind or nature except as hereinafter excluded, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefor 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" shall be cash discounts allowed and taken on sales, any taxes required by law to be included in or added to the purchase price and collected from the consumer or purchaser, and such part of the sale of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit.
JOBBING BUSINESS: Every business conducted solely for the purpose of selling goods, wares or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by said wholesale merchants.
MANUFACTURER: One engaged in making materials, raw or partly finished, into wares suitable for use. (1975 Code §5-1.01)
PEDDLER: Includes every person, not having a fixed place of business in the City, who travels from place to place, or has a stand upon any public street, alley or other public place, doorway or any building, unenclosed or vacant lot or parcel of land, who sells or offers for sale at retail any goods, wares or merchandise in his possession. (1975 Code §5-1.45)
PERSON: 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, other than as an employee. (Ord. 8603, 2-18-86)
QUARTER: A period of three (3) calendar months. The quarter beginning on January 1, April 1, July 1 and October 1 of each year. The quarter shall include fractions thereof.
RETAIL BUSINESS: Every business conducted for the purpose of selling, or offering to sell, any goods, wares or merchandise other than as a part of a wholesale business and jobbing business, as herein defined.
VEHICLE: Includes every device in, upon or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.
WHOLESALE BUSINESS: Every business conducted solely for the purpose of selling goods, wares or merchandise in wholesale lots to retailers for resale at retail to the trade by said retailers, in the same form or condition as the same were in at the time of sale thereof to said retail merchant. (1975 Code §5-1.01)
Notes
| 1 | 1. See Title 9 of this Code. |