Chapter 12.08


12.08.010    Purpose.

12.08.015    Apartment complex.

12.08.020    Apartment house.

12.08.030    Business.

12.08.040    Commercial activity.

12.08.050    Contractor.

12.08.060    Delivery route.

12.08.070    Fixed place of business or established place of business.

12.08.080    Gross receipts.

12.08.090    Hotel.

12.08.100    Peddler.

12.08.110    Person.

12.08.120    Sale.

12.08.130    Solicitor.

12.08.140    Sworn statement.

12.08.010 Purpose.

For the purpose of imposing a business license tax, the definitions contained in this chapter shall apply, unless expressly provided otherwise.

12.08.015 Apartment complex.

An “apartment complex” business is a building or a group of buildings on one lot under single ownership, with at least one building containing three or more dwelling units which are offered for lease or rent. (Ord. 1569)

12.08.020 Apartment house.

“Apartment house” means any structure more than one story in height, or any portion of any such structure occupied, or designed, built or rented for occupation, as a home by three or more families, each living in a separate apartment and cooking within the structure.

12.08.030 Business.

“Business” includes professions, trades and occupations, and all and every kind of calling whether or not carried on for profit.

12.08.040 Commercial activity.

“Commercial activity” includes professions, trades and occupations, and all and every kind of calling whether or not carried on for profit.

12.08.050 Contractor.

“Contractor” is a person, firm, or copartnership, corporation, association or other organization, or any combination of any thereof, who for a fixed sum, price, fee, percentage, or other compensation other than wages undertakes with another for the construction, alteration, repair, addition to, or improvement of, any building, highway, road, railroad, excavation or other structure, project, development or improvement other than to personally, or any part thereof; provided, that the term “contractor” shall include subcontractors, but shall not include anyone who merely furnishes materials or supplies without fabricating into or consuming the same in the performance of the work of the contractor or as herein defined; provided further, that any owner providing materials and constructing building by day labor shall not be included with the term “contractor.”

12.08.060 Delivery route.

“Delivery route” means a delivery of articles of food by a person over a definite route of travel, serving regular customers and which route has been established for at least one year.

12.08.070 Fixed place of business or established place of business.

“Fixed place of business” or “established place of business” shall indicate a permanent store, office, or place where business is legally and regularly transacted from month to month in such a manner as a business of that nature is generally conducted and where circumstances show an intention to become an established and continuous part of the regular and legitimate business life of the City.

12.08.080 Gross receipts.

“Gross receipts” shall include 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 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 to the purchaser;

D. Such part of the sale price of property returned by purchasers upon recession of the contract of sale as is refunded either in case or by credit;

E. Amounts collected for others where the businesses 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. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.

12.08.090 Hotel.

“Hotel” means any structure, or any portion of a structure, including any lodging house, rooming house, dormitory, Turkish bath, bachelor hotel, studio hotel, public club, or private club, containing six or more guest rooms and which is occupied, or is intended or designated for occupancy, by six or more guests, whether rent is paid in money, goods, labor or otherwise. It does not include any jail, hospital, asylum, sanitarium, orphanage, prison, detention, or other building in which human beings are housed and detained under legal restraint.

12.08.100 Peddler.

“Peddler” means every person not having a regularly established place of business in the City and who travels from place to place or has a stand upon any public street, alley or other public place, doorway of any room or building, unenclosed or vacant lot or parcel of land, who sells or offers for sale any goods, wares or merchandise in his possession.

12.08.110 Person.

“Person” includes all domestic and foreign associations, corporations, syndicates, joint stock corporations, partnerships of every kind, clubs, business or common law trusts, societies and individuals transacting and carrying on commercial activity in the City, other than as an employee.

12.08.120 Sale.

“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 title as security for the payment of the price shall likewise be deemed a sale. The foregoing definition shall not be deemed to exclude any transaction which is, or which in effect, results in a sale within the contemplation of law.

12.08.130 Solicitor.

“Solicitor” means all persons, both principal or agent, who go from house to house, or to only one house, or upon any street, sidewalk, alley, plaza, or in any park or public place in the City, soliciting either by sample or otherwise the sale of goods, wares, merchandise, services, magazines, periodicals, or other publications, or subscriptions for the same, regularly published newspapers excepted, for themselves, or for firms which do or do not have an established place of business in the City or who offer to or distribute to any person any coupon, certificate, ticket or card which is redeemable in goods, wares, merchandise or services.

12.08.140 Sworn statement.

“Sworn statement” means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.