Chapter 5.08
DEFINITIONS
Sections:
5.08.010 Definitions.
For the purposes of this title certain words and terms as used herein are defined as follows:
A. “Affidavit” includes a declaration made under penalty of perjury.
B. “Auctioneer, itinerant” means an auctioneer who is not the owner of or who has no lease on a place of business in the city where he conducts his auction, or an auctioneer who has a lease on a place of business in the city for the conduct of his auction for a period of less than three months.
C. “Bankrupt sale” includes a sale for the benefit of creditors either directly or indirectly, or a sale advertised as a bankrupt sale or sale for the benefit of creditors.
D. “Business” includes professions, trades, occupations and all and every kind of calling whether or not carried on for profit.
E. “Close out sale” means a sale advertised as a close out sale where the person conducting said sale has not conducted such business at a fixed place of business in the city for at least one year.
F. “Contractor” means a person defined as a contractor by Section 7026 of the Business and Professions Code of the state, or as a contractor by the provisions of Article 2, Chapter 9, Division 3, of the Business and Professions Code of the state.
G. “Financing” means the business of loaning money, advancing credit or loaning credit, whether security of any kind is taken for such loan or advance or not, or purchasing or discounting of any obligation of money due or to become due, or any evidence of any obligation of money due or to become due, whether such obligation is secured, guaranteed or not; but does not include or apply to the conduct of a banking business under the laws of the state or of the United States, or to the business of a pawnbroker of a business or a real estate broker when otherwise subject to other provisions of this title.
H. “Fire sale” means the sale of goods or merchandise salvaged or claimed to have been salvaged from a fire, wreck or other calamity, or a sale of goods or merchandise advertised as a fire or wreck sale.
I. “Fixed place of business” means a permanent store, office or other place where business is legally and regularly transacted from month to month in such manner as business of that nature is generally or customarily carried on and conducted and when the circumstances show an intention to become an established, fixed and continuous part of the regular and legitimate business life of the city. In all other cases such facts must be shown by the proof of a bona fide lease or rental agreement to the premises where such business is to be conducted, such lease or rental agreement to be for a minimum period of not less than six months.
J. “Gross receipts” means the total amount of the sale 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 change is made or credit is 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 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. 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 sale price of property returned by the purchaser upon recision of the contract of sale as is refunded either in case or by credit;
5. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
6. Collection 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;
8. The amount of gross receipts which has been the measure of a license tax paid to any other city.
K. “Itinerant vendor” or “itinerant merchant” means any person, whether principal or agent, who engages in a temporary or transient business in the city, selling or offering to sell goods, wares or merchandise or any other thing of value, with the intention of conducting such business for a period of less than six months and who for the purposes of such business hires, leases or occupies any room, doorway, vacant lot, building or other place for the exhibition for sale of goods, wares, merchandise or other thing of value. If any such place, occupied or used for such business, is rented or leased for a period of less than six months, such fact shall be presumptive evidence that the business carried on therein is a transient business; and any person so engaged shall not be relieved from the provisions of this title or from payment of the license taxes herein provided for such business by reason of any temporary association with any local dealer, trader, merchant or auctioneer.
L. “Peddler” means any person who, at any place in the city other than a fixed place of business, sells or takes orders or offers to sell or take orders, sells and makes immediate delivery or offers for sale and immediate delivery or for future delivery not for resale, any goods, wares, merchandise or other thing or service to be performed.
M. “Photographer, itinerant” means a photographer who is not the owner of or has no lease on a place of business in the city where he conducts his photography business, or a photographer who has a lease on a place of business in the city for the conduct of his photography business for a period of less than three months.
N. “Public utility” means any person furnishing the public with communication, water, light, gas, heat, power or other public utility or service subject to regulation by the Public Utilities Commission of the state.
O. “Quarter” means a period of three calendar months, beginning on the first day of January or April or July or October.
P. “Retail business” means every business conducted for the purpose of selling or offering for sale any goods, wares or merchandise other than as part of a “wholesale business,” as elsewhere defined herein.
Q. “Solicitor” means a person taking orders for any photographs, goods, wares or merchandise or taking pictures and not having a regular place of business in the city or who is not an agent or representative of a person having a regularly established place of business in the city.
R. “Wholesaler” means every person conducting business exclusively for the purpose of selling or offering for sale goods, wares, or merchandise in wholesale lots to retailers for resale at retail.
S. “Wreck sale” means the same as “fire sale.” (Ord. 410 § 2 (part), 1966: prior code § 2191)