§ 5.04.030. Definitions.

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

"Employee" means all persons who are engaged, on a part-time or full-time basis in the operation or conduct of any business in the city, whether as owner, any member of the owner's family, partner, agent, manager, and any and all other persons employed or working in the business.

In determining the number of employees for the purpose of fixing the license tax due under Chapters 5.04 and 5.08, the employer must take the number of employees as defined in this section, employed within the city, earning wages during pay periods nearest the fifteenth day of each month, as reported to the employment development department on forms which are used for reporting payments due under the Unemployment Insurance Act, for each month of the previous calendar quarter, adding the same and dividing by three. If the employer has been in business less than one year, the employer may use the average number of employees who will be employed during the remainder of the calendar year.

"Gross receipts" means gross income, as defined in the Internal Revenue Code, and 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" are 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" are all of the following:

1.

Cash discounts allowed and taken on sales;

2.

Credit allowed on property accepted as part of the purchase price and which property may later be sold;

3.

Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

4.

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

5.

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 director with the names and addresses of the others and the amounts paid to them;

6.

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

7.

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;

8.

As to a retail gasoline dealer, that portion of his/her gross receipts derived from the sale of motor vehicle fuel, equal to the motor vehicle fuel tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the State;

9.

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/her from the consumer or purchaser.

"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 of a person licensed under this code.

"Tax" means a tax imposed pursuant to Chapter 5.04 and Chapter 5.08 upon a business in order to obtain a business license.

"Tax collector" means the officer or person appointed by the city council by resolution or ordinance to perform the duties of tax collector as set forth in Chapters 5.04 and 5.08 of this code and the designated employees or agents of such official.

(Ord. No. 719, § 3(Exh. A), 6-27-2017)