Whenever the following words or terms are used in this chapter they shall have the meanings herein ascribed to them:
   BUSINESS: Professions, trades and occupations and every kind of calling carried on for profit or livelihood.
   CONTRACTOR: Includes the definition as provided in sections 7026, 7026.1, 7026.2 and 7026.3 of the Business and Professions Code of the state of California.
   FIXED PLACE OF BUSINESS: The premises in the city occupied for the particular purpose of conducting the business thereat, and regularly kept open for the purpose with a competent person in attendance for the purpose of attending to such business.
   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 goods, wares or merchandise. Included in the term "gross receipts" shall be all other receipts, cash, credits and property of any kind or nature except as hereinafter excluded, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefor 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. Excluded from the term "gross receipts" shall be cash discounts allowed and taken on sales, any fees required by law to be included in or added to the purchase price and collected from the consumer or purchaser; and such 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.
   JOBBING BUSINESS: Every business conducted solely for the purpose of selling goods, wares, or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by the wholesale merchants.
   MANUFACTURER: One engaged in making materials, raw or partly finished, into wares suitable for use.
   PERSON: Every individual, corporation, partnership, or any other legally recognized form of doing business.
   QUARTER: A period of three (3) calendar months. The quarters 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 to sell, any goods, wares, or merchandise, other than as a part of a "wholesale business" and "jobbing business" as hereinbefore defined.
   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 goods, wares, or merchandise in wholesale lots to retailers for resale at retail to the trade by the retailers. (Ord. 474, 11-15-1954; amd. Ord. 891, 3-2-1987, eff. 7-1-1987; Ord. 2002-16, 10-7-2002)