Chapter 5.08
DEFINITIONS

Sections:

5.08.010    Business.

5.08.020    City.

5.08.030    Collector.

5.08.040    General contractor.

5.08.050    Gross receipts.

5.08.060    Person.

5.08.070    Sale.

5.08.080    Solicitor.

5.08.090    Specialty contractor.

5.08.100    Sworn statement.

5.08.010 Business.

As used in this article, “business” includes professions, trades and occupations and all and every kind of calling whether or not carried on for profit. (Ord. 45 § 1 (part), 1972: prior code § 4-101(c))

5.08.020 City.

As used in this article, “city” means the city of Foster City, a municipal corporation of the state, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form. (Ord. 45 § 1 (part), 1972: prior code § 4-101(b))

5.08.030 Collector.

As used in this article, “collector” means the city tax collector, finance director or other city officer charged with the administration of this article. (Ord. 45 § 1 (part), 1972: prior code § 4-101(g))

5.08.040 General contractor.

As used in this article, “general contractor” means (A) a general engineering contractor, and (B) a general building contractor, as those terms are defined in Sections 7056 and 7057, respectively, of the Business and Professions Code of the state. (Ord. 45 § 1 (part), 1972: prior code § 4-101(h))

5.08.050 Gross receipts.

As used in this article, “gross receipts” 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 the names and addresses of the others and the amounts paid to them;

F.    That portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors are licensed under this article and provided the general contractor furnishes the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;

G.    Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

H.    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;

I.    As to a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle 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;

J.    As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him from the consumer or purchaser;

K.    As to businesses doing business both within and outside the city, that proportion of the taxed activity which is not actually carried on within the city. (Ord. 45 § 1 (part), 1972: prior code § 4-101(d))

5.08.060 Person.

As used in this article, “person” includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business or common law trusts, societies and individuals transacting and carrying on any business in the city, other than as an employee. (Ord. 45 § 1 (part), 1972: prior code § 4-101(a))

5.08.070 Sale.

As used in this article, “sale” includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law. (Ord. 45 § 1 (part), 1972: prior code § 4-101(e))

5.08.080 Solicitor.

As used in this article, “solicitor” means one who engages in the business of going from house to house, place to place or in or along the streets within the city, selling or taking orders for, or offering to sell or take orders for, goods, wares, merchandise or other things of value for future delivery, or for services to be performed in the future. (Ord. 45 § 1 (part), 1972: prior code § 4-101(j))

5.08.090 Specialty contractor.

As used in this article, a “specialty contractor” is as defined in Section 7058 of the Business and Professions Code of the state. (Ord. 45 § 1 (part), 1972: prior code § 4-101(i))

5.08.100 Sworn statement.

As used in this article, “sworn statement” means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury. (Ord. 45 § 1 (part), 1972: prior code § 4-101(f))