Article I. Business Licenses Generally

Chapter 5.04


5.04.010    Business.

5.04.020    Contractor.

5.04.040    Gross receipts.

5.04.050    Operate.

5.04.060    Person.

5.04.010 Business.

As used in this article, “Business” means professions, trades and occupations and all and every kind of calling, whether or not carried on for profit. (Ord. 77-11 § 1a, 1978)

5.04.020 Contractor.

“Contractor,” for the purpose of this article, is synonymous with the term “builder” and means any person who 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, parking facility, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, or the installation of a mobile home upon a site for the purpose of human occupancy. The term contractor includes subcontractor, specialty contractor and owner-builder who builds either commercial or residential units for either rent or sale, either wholly or partially, or for any purpose other than occupancy by the owner. (Ord. 77-11 § 1d, 1978)

5.04.040 Gross receipts.

“Gross receipts” means the total of amounts actually received or receivable from sales and the total amounts actually received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit is allowed, including interest and carrying charges in connection with sales, 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.    Sales, use or transient occupancy taxes required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

C.    Such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded in either cash or by credit;

D.    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;

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

F.    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 Division 2 of the Revenue and Taxation Code of the state;

G.    As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of United States Code if paid by the dealer or collected by him from the consumer or purchaser. (Ord. 77-1 § 1f, 1978)

5.04.050 Operate.

“Operate” means manage, control or carry on. (Ord. 77-11 § 1b, 1978)

5.04.060 Person.

“Person” means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business, or common law trust, societies, and individuals transacting and carrying on any business in the city other than as employees. (Ord. 77-11 § 1c, 1978)