As used in this chapter and chapter 5.08 of this title, "gross receipts" means all business receipts from whatever source derived, excepting only city and state sales taxes and federal retail excise taxes, including, but not limited to, the following items:
A. Cash sales;
B. Credit sales;
C. Contract sales;
D. Rents;
E. Rebates;
F. Donations;
G. Interest;
H. Fees and other charges;
I. Commissions. (Prior code § 2102.4)