"Gross receipts" as used in this Article, except as otherwise specifically provided, means the total amount of revenue received as the sale prices of all sales and the total amount charged or received for the performance of any action, service or employment of whatever nature it may be, for which a charge is made or credit allowed, when such service, act or employment is done as a part of or in connection with the sale of materials, goods, wares and merchandise, or the performance of services; "gross receipts" includes all receipts, cash, credits and property of any kind or nature, and any amount for which a 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, or losses or other expenses whatsoever; "gross receipts" further includes commissions received for the sale of real property and the annual gross receipts, fees or commissions of every person, firm, or corporation conducting, managing, carrying on or engaged in any business or profession of any nature whatsoever, including the providing of services relating thereto; but "gross receipts" does not include cash discounts allowed and taken on sales and any sales tax paid to the state, a municipality or public entity.
(Ord. MC-817, 1-07-92; Ord. 3245, 3-08-72; Ord. 763, 3-02-1920)