For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ANNUALLY. A twelve month period which begins on July 1 of each year, and ends on June 30 of that same year.
BUSINESS. Professions, trades, occupations, and all and every kind of calling carried on for profit or livelihood.
COLLECTOR. The License Tax Collector of the city or such other officer of the city as may be charged with the collection of the fees and the issuance of the licenses.
ESTABLISHED or FIXED PLACE OF BUSINESS. Permanent stores, offices, or places within the city where business is legally and regularly transacted from month to month in such manner as business of that nature is generally or customarily carried on and conducted and when the circumstances show an intention to become an established, fixed, and continuous part of the regular and legitimate business life of the city. In all other cases such facts must be shown by the exhibition of a bona fide lease or rental agreement to the premises where such business is to be conducted, such lease or rental agreement to be for a minimum period of not less than six months thence next ensuing.
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 such service, act, or employment is done as a part of, or in connection with, the sale of materials, goods, wares, or merchandise for which a charge is made or credit allowed) and shall include all commissions, fees, and trading profits earned, made, or charged as agent, principal, dealer, trader, or counsellor. Excluded from GROSS RECEIPTS shall be:
(1) Cash discounts allowed and taken on sales;
(2) Any tax required by law to be included in, or added to, the purchase price and collected from the consumer or purchaser;
(3) Such part of the sale price of the property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit; and
(4) The value of the property accepted as part of the purchase price and which property will later be sold.
ITINERANT MERCHANT or ITINERANT VENDOR. All persons, both principal and agent, who engage in a temporary or transient business in the city, selling or offering to sell goods, wares, merchandise, or any other thing of value, with the intention of conducting such business for a period of less than six months, and who, for the purposes of such business, hires, uses, or occupies any room, doorway, vacant lot, building or other place for the exhibition for sale, or sale, of goods, wares, merchandise or other thing of value. If any such place, occupied or used for such business, is rented or leased for a period of less than six months, such fact shall be presumptive evidence that the business carried on therein is a transient business, and any person so engaged shall not be relieved from the provisions of this chapter or from payment of the license taxes herein provided for such business by reason of any temporary association with any local dealer, trader, merchant, or auctioneer. ITINERANT MERCHANT or ITINERANT VENDOR shall not include commercial travelers or selling agents selling their goods exclusively to merchants, dealers, or traders, whether selling for present or future delivery by sample or otherwise, nor to peddlers, as the same are defined in this chapter, nor to persons selling fruits, vegetables, eggs, butter, or other farm or ranch products of their own farm or dairy, exclusively.
JOBBING BUSINESS. Every business conducted solely for the purpose of selling or offering for sale goods, wares, or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by the wholesale merchants.
MANUFACTURER. Any person engaged in making materials, raw or partly finished, into wares or articles suitable for use.
NEWLY ESTABLISHED BUSINESS. A business in existence and operation for less than three months.
PEDDLER. Any person who goes from house to house, place to place, or in or along the streets within the city selling or offering to sell, barter, or exchange, and making or offering to make immediate delivery of any goods, wares, merchandise, or any thing of value in possession of the peddler (except religious publications, religious newspapers, or other religious periodicals) to persons other than manufacturers, wholesalers, jobbers, or retailers of such commodities; provided that a producer who furnishes directly and delivers any poultry, eggs, butter, fruit, vegetables, or meat being exclusively the produce of his or her own garden, farm, ranch, or dairy to a person in the city shall not be deemed a peddler within the meaning of this chapter.
QUARTER. A period of three calendar months. The quarters referred to in this chapter shall
begin on July 1, October 1, January 1, and April 1 of each year. The quarter shall include fractions thereof.
RETAIL BUSINESS. Every business conducted for the purpose of selling or offering for sale any goods, wares, or merchandise, other than as a part of a WHOLESALE BUSINESS or JOBBING BUSINESS as defined in this section.
SOLICITOR or CANVASSER. Any person who goes from house to house or from place to place in the city, selling or taking orders for, or offering to sell or take orders for, any goods, wares, merchandise or articles for future delivery, or selling or taking orders for any service to be furnished or performed in the future at any place in the city other than a fixed place of business, or for making, manufacturing, treating, or repairing any article or thing whatsoever for future delivery.
VEHICLE. 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 or offering for sale goods, wares, or merchandise in wholesale lots to retailers for resale to the trade by the retailers.
('61 Code, § 6-1.01) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)