For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Professions, trades and occupations and all and every kind of calling whether or not carried on for profit.
GROSS RECEIPTS.
(1) 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 the 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 shall be 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.
(2) Excluded from
GROSS RECEIPTS shall be 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; 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; amounts collected for others where the business is acting as an agent or trustee to the extent that the amounts are paid to those for whom collected; that portion of the receipts of a newspaper publisher that is connected with the circulation or distribution of the newspaper published; that portion of the receipts of a general contractor which represents payments to subcontractors provided that when the work was done within the city limits, the general contractor furnishes the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor.
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.
WHOLESALER. All persons selling goods, wares or merchandise to retailers for resale.
(`61 Code, § 12.1) (Ord. 397, passed 12-27-1960; Am. Ord. 399, passed 4-4-1961)