For the purposes of this Chapter, the following words and phrases shall have the meaning respectively ascribed to them by this section unless the context plainly requires otherwise:

Business. Professions, trades and occupations and every kind of calling carried on for profit or livelihood, including, but not limited to, a “retail business,” “jobbing business,” “manufacturer,” or “wholesale business.”

Finance Director. The Finance Director or his or her designee.

Fixed place of business. The premises occupied for the particular purpose of conducting business, and regularly kept open for such purpose with a competent person in attendance for the purpose of attending to such business. Such term shall also include a telephone answering service; provided, that the applicant has a contract or agreement for services for six months or more. Applicants with such agreement or contract shall pay a fee and be licensed in the same manner as other applicants having a fixed place of business.

Gross receipts. The total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not such service, act or employment is done as a part of or in connection with the sale of goods, wares or merchandise. Such term shall include all other receipts, cash, credits and property of any kind or nature except as excluded in this section, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefor on account of the cost or the property sold, the cost of the materials used, labor or service costs, interest paid or payable, losses or other expenses whatsoever. Excluded from such term shall be cash discounts allowed and taken on sales; any taxes required by law to be included in or added to the purchase price and collected from the consumer or purchaser; 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; any property given by the purchaser to the seller as part of the purchase price and so accepted by the seller for resale; 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; and that portion of the receipts of a general contractor which represent payments to subcontractors; provided, that such subcontractors are licensed under this Chapter and that the general contractor furnished the Finance Director with the names and addresses of the subcontractors and the amount paid each subcontractor.

This chapter is intended to tax only those portions of the gross receipts which are attributable to the business activity of the licensee carried on within the City. In any case where a licensee conducts business activities both inside and outside the City, he or she may upon written application to the Finance Director request the apportionment of those gross receipts which are attributable to business activity within the City and those portions of those gross receipts which are wholly, or partially, exempt from taxation as not being attributable to business activity carried on within the City. In making such application, the Finance Director may require, and the licensee shall be responsible for providing, any business records necessary to determine a fair and equitable apportionment. Any apportionment established shall be reviewed annually by the Finance Director before the renewal of such license.

Jobbing business. Every business conducted solely for the purpose of selling goods, wares or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by such wholesale merchants.

Manufacturer. One engaged in making materials, raw or partly finished, into wares suitable for use.

Quarter. A period of three calendar months. The quarters begin on the first day of July, October, January and April of each year. A quarter shall include fractions thereof.

Retail business. Every business conducted for the purpose of selling, or offering to sell, any goods, wares, or merchandise other than as a part of a “wholesale business” or “jobbing business.”

Vehicle. Every device in, upon or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved solely by human power or used exclusively upon stationary rails or tracks.

Wholesale business. Every business conducted solely for the purpose of selling goods, wares or merchandise in wholesale lots to retailers for resale at retail to the trade by such retailers. (Ord. 3559 § 1, 2017)