As used in this chapter, the following words and phrases shall have the meanings indicated:
CONTRACTOR: Synonymous with the term "builder". A contractor is any person, except a licensed architect or a registered civil engineer, acting solely in his professional capacity who in any capacity other than as the employee of another with wages as the sole compensation, undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof. A "contractor" within the meaning of this chapter includes subcontractor or specialty contractor, but does not include anyone who merely furnishes materials or supplies without fabricating them into, or consuming them in the performance of, the work of a contractor.
GROSS RECEIPTS: Includes the total amount of the sale price of all sales, the total amount charged or received for the performance of any act, service or employment of whatever nature, whether such service, act or employment is done as a part of, or in connection with the sale of goods, wares, merchandise or not, for which a charge is made or credit allowed, 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, losses or other expenses whatsoever; provided, nevertheless, that the term "gross receipts" shall not include cash discounts allowed or taken in connection with such receipts; and, provided further, that the term "gross receipts" does not include the amount credited by a seller of goods to the purchaser of goods for any property accepted by the seller as part of the sale price of goods sold where the property so accepted by the seller is to be retained by the seller for resale in the ordinary course of the seller's business. Any tax 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 sales price of any property previously sold and returned by the purchaser to the seller which is refunded by the seller, by way of cash or credit allowance, shall be deducted for the purpose of determining gross receipts under this chapter.
LICENSEE: Any person, firm, association or corporation required to be licensed under the provisions of this chapter.
LIQUOR: Beer, wine, gin, whiskey, cordials, ethyl alcohol or rum, and every liquid containing one-half of one percent (0.5%) or more of alcohol by volume and which is used for beverage purposes.
QUARTER: One-fourth (1/4) of a year, and said quarters shall begin with the first day of the following months: January, April, July and October of each and every year.
SHORT TERM LICENSE: Any contract, project, event, or work that will be completed within a thirty (30) calendar day period.
SINGLE PROJECT LICENSE: A business license issued for any single contract, project, or business performed within the city, not to exceed one year.
VENDING MACHINE: Any apparatus utilized for the automatic delivery of an article, such as chewing gum or candy, contained in a reservoir, or the automatic delivery of a service, such as a video game, music, or a pinball machine, upon the insertion of a coin in a slot and specifically not for gambling purposes. (Ord. 07-02, 2-26-2007)