For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AVERAGE NUMBER OF PERSONS EMPLOYED. The average number of persons employed daily in the applicant's business for one year which shall be determined by ascertaining the total number of hours of service performed by the applicant's employees in the city during the previous year and dividing the total number of hours of service thus obtained by the number of hours of service constituting a year's work of one full-time employee according to the custom or laws governing such employment. In computing the AVERAGE NUMBER OF PERSONS EMPLOYED, fractions of numbers shall be excluded.
BUSINESS. All professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.
EMPLOYEE. All persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner, agent, manager or solicitor, and any and all other persons employed or working in such business.
GROSS RECEIPTS. The total amount of the sales price of all sales of materials, goods, wares or merchandise, and/or the total amount of commission or other remuneration 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 is allowed, whether or not such act or service is done as a part of, or in connection with, the sales of materials, goods, wares or merchandise. Included in GROSS RECEIPTS shall be 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, receipts of agents, brokers or trustees received as commissions or fees earned, or charges of any nature made, or compensation of any nature received for the performance of any services as agent, broker or trustee, or profits received when such agent, broker or trustee participates as a principal in any transaction.
The following shall be excluded from GROSS RECEIPTS:
(1) Cash discounts allowed and taken on sales;
(2) The value of property accepted as part of the purchase price for subsequent resale;
(3) Any taxes collected which are separately stated and collected for and paid to a governmental agency;
(4) Such part of the sales price of property returned by the purchaser upon recision of the contract of sale as is refunded either in cash or by credit;
(5) Receipts of refundable deposits, except that refundable deposits forfeited and taken into the income of the business shall not be excluded;
(6) Collections for others where the business is acting as an agent or trustee to the extent that payments are made to those for whom collected;
(7) Sales of real estate by an agent or sales of commodities by a commission broker except that portion of the sale which represents commissions or other income to the agent or broker; and
(8) The amount of gross receipts which has been the measure of a license tax paid to any other city.
HOTEL or ROOMING HOUSE. Any lodging house, hotel, rooming house, dormitory or public or private club containing six or more guest rooms, and which is occupied, or is intended or designed for occupancy, by four or more guests, whether the rent is paid in money, goods, labor or otherwise, and which is maintained, advertised or held out to the public as a place where sleeping or rooming accommodations are furnished to the whole or any part of the public, whether with or without meals.
PERSON. All domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts businesses or common law trusts, societies, and individuals transacting and carrying on any business in the city other than as an employee.
PUBLIC UTILITY. Any person furnishing the public with communications, water, light, gas, heat, power or other public utility or service subject to regulation by the Public Utilities Commission of the state.
RENTAL UNIT. A building or portion of a building which is designed, built, rented, leased, let or hired out to be occupied, or which is occupied, as the home or residence of persons living independently of each other.
('65 Code, § 3-1.201) (Ord. 810, passed - - )