For the purpose of this chapter and unless otherwise more particularly defined, the following terms are hereby defined:
BUSINESS: Includes all trades, professions, vocations, occupations, callings, operation, rendering service, conduct of affairs, trade or commerce, of whatever kind or nature, whether or not carried on for profit.
BUSINESS TAX CERTIFICATE: The same as business license and shall be that document issued as evidence of payment of business fees provided by this chapter.
COLLECTOR: The city manager or city officer designated by the city manager for the administration of this chapter.
COUNCIL: The city council of the city of Taft.
ESTABLISHED PLACE OF BUSINESS: A permanent store, market or other place of business within the corporate limits of the city where business is regularly transacted from month to month in such a manner as business of like nature is generally conducted, and where the circumstances show a bona fide intention to become an established, fixed and continuous part of the regular and legitimate business life of the city, and not otherwise temporarily on the public streets or highways, or in any hotel, lodging house or any place whatsoever where only a temporary accommodation is established and not where any temporary expedient is resorted to for a temporary purpose as distinguished from the bona fide intention to become an established, fixed and continuous business within the city.
GROSS RECEIPTS: The gross total amount of receipts from the sales and/or services of any kind or nature received in the conduct or operation of such business or rendering of services. Sales tax and receipts from sales includes the total of amounts actually received or receivable from sales and the total amounts actually received or receivable 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 such 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 materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts shall be the following:
(A) Cash discounts allowed and taken on sales;
(B) Credit allowed on property accepted as part of the purchase price and which property may later be sold;
(C) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
(D) 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;
(E) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the collector with names and addresses of the others and the amounts paid to them;
(F) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
(G) As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission or other income to the agent or broker;
(H) A portion of the retail gasoline dealer's receipts from the sale of motor vehicles fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of part 2 of division 2 of the Revenue And Taxation Code of the state;
(I) The special motor fuel tax imposed on a retail gasoline dealer by section 4041 of title 26 of the United States code if paid by the dealer or collected by the dealer from the consumer or purchaser.
ITINERANT: A transient licensee with no fixed or established place of business within the corporate limits of the city.
LICENSEE: Any person, firm or corporation to whom a business license shall be issued hereunder, or of whom a business license shall be required hereunder.
PERSON: Includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.
QUARTERLY, QUARTER, PER QUARTER: Each three (3) month quarter of the calendar year.
SWORN STATEMENT: An affidavit sworn before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.
YEAR, ANNUAL, PER ANNUM: The fiscal year of the city. (Ord. 621-94, 12-20-1994)