The following words and terms when used in this chapter shall have the meanings herein ascribed to them.
AMUSEMENT MACHINE. Any mechanical or electronic machine, apparatus, contrivance, appliance or device which may be operated or played upon the placing or depositing therein of any coin, check, slug, ball, or any other article or device, or by paying therefor either in advance of or after use, involving in its use either skill or chance, including but not limited to, a tape machine, a card machine, a pinball machine, a bowling game machine, a horse racing machine, a basketball game machine, a baseball game machine, a
football game machine, an electronic video game or any other similar machine or device except for a billiard or pool table, a music machine or a merchandise vending machine.
AMUSEMENT MACHINE OWNER. The person or entity which owns or leases on a long term basis one or more amusement machines as defined in this chapter, which are placed in business establishments located in the city. This definition shall not include the owner or operator of a business establishment which has amusement machines on the premises, unless the specific machines are owned or long-term leased by the business owner or operator.
APARTMENT HOUSE, ROOMING HOUSE, MOBILE HOME PARKS and TRAILER COURTS. Any dwelling having five or more rental dwelling units situated upon a single lot, or parcel of land, or subdivision, owned by the same party, or contiguous to each other on one or more parcels of land, with construction, whether original or altered, so planned as to indicate operation as a single enterprise.
AUTO WRECKERS. Any person who buys any motor vehicle for the purpose of dismantling or disassembling or who dismantles or disassembles any such motor vehicle whether for the purpose of dealing in any of the parts thereof, or using the same for the purpose of reconditioning any other vehicles, or for the purpose of selling or otherwise dealing in materials of such motor vehicles.
BUSINESS. Professions, trades and occupations and every kind of calling carried on for profit or livelihood.
EXCLUDED SUMS. The sums excluded from “gross receipts” as follows:
(A) DISCOUNTS. Cash discounts allowed and taken on sales.
(B) OTHER TAXES. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.
(C) RETURNED GOODS. The 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.
GARAGE OR YARD SALE. The sale from the residence or residential lot of a vendor of personal property which was not purchased or solicited by the vendor(s) for purpose of resale, and when the
personal property has been used in the home of the vendor and, or, in the home of not to exceed five other vendors. The length of sale shall not exceed three consecutive days. Any person conducting more than one such sale at the same location within six months shall be presumed to be engaged in a business other than a garage or yard sale.
GOING OUT OF BUSINESS SALE. A sale held in such a manner as to reasonably cause the public to believe that upon the disposal of the stock of goods on hand, the business will cease or be discontinued. The types of sales to be indicative, but not limited to, of a going out of business sale are: adjusters; adjustments; alteration; benefit of administrators; benefit of creditors; benefit of trustees; building coming down; closing; creditors committee; creditors; end; executors, final days; forced out; forced out of business; insolvent; last days; lease expires; liquidation; loss of lease; mortgage sale; receives; trustees; quitting business; going out of 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 the service, act or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise.
JUNK COLLECTORS. A person not having a fixed place of business in the city and going from house to house or from place to place gathering, collecting, buying, selling or otherwise dealing in junk (rags, bottles, paper, cans, metal and other articles commonly classified as junk).
JUNK DEALER. A person not having a fixed place of business in the city and conducting or managing the business of buying or selling at wholesale or retail or otherwise dealing in junk (rags, bottles, paper, cans, metal and other articles commonly classified as junk). Any junk dealer’s license issued pursuant to provisions of this section shall include the right to collect junk with one vehicle.
REMOVAL OF BUSINESS SALE. A sale held in such a manner as to reasonably cause the public to believe that the person (business) conducting the sale will cease and discontinue business at the place of sale upon disposal of the stock on goods on hand, and then
will remove to and resume business at a new location in the city, or will continue business from other existing locations in the city.
(1995 Code, § 5.04.010)