3.01.104 Definitions.
For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:
A. “Business” shall mean and include professions, trades, vocations, rentals, leases, enterprises, establishments, and occupations and all and every kind of calling, any of which is conducted for the purpose of earning in whole, or in part, a profit or livelihood, whether or not a profit or a livelihood actually is earned thereby, whether paid in money, goods, labor, or otherwise, and whether or not the business has a fixed place of business in the city.
B. “Finance director” shall mean the individual designated by the city administrative officer to collect business taxes pursuant to the provisions of this chapter.
C. “Gross receipts” shall mean and include the total amounts actually received or receivable from sales, services, rentals, or leases in 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 a credit allowed, whether or not such act or service is done as a part of, or in connection with, the sale or rental of materials, property (real or personal), goods, wares, or merchandise. Included in “gross receipts” shall be receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, rented or leased, the cost of the materials used, labor and service costs, interest paid or payable, or losses or other expenses whatsoever.
Excluded from “gross receipts” shall be the following:
1. Cash discounts allowed and taken on sales;
2. Credit allowed on property accepted as a part of the purchase price in 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 sales price of property returned by purchasers upon the rescission of the sales contract 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 the amounts were collected;
6. Receipts of refundable deposits, except that refundable deposits forfeited and taken into the income of the business shall not be excluded;
7. As to a real estate transaction, the sales price of the real estate sold for the account of others, except that portion which represents commission or other income;
8. Income from businesses which perform the function of agent or broker, except that portion of income which represents commission or other income to the agent or broker;
9. As to a retail gasoline dealer, a portion of the receipts of the dealer from the sales of motor vehicle fuels equal to the amount of motor vehicle fuel license tax imposed.
10. As to retail gasoline dealer, any special motor fuel taxes if paid by the dealer or collected by the dealer from the consumer or purchaser.
D. “Person” shall mean and include all domestic and foreign corporations, associations, syndicates, joint-stock corporations, partnerships of every kind, clubs, Massachusetts trust, business, and other common law trusts, societies, and individuals transacting and carrying on any business in the city, other than an employee.
E. “Sworn statement” shall mean an affidavit sworn to before a person authorized to take oaths or a declaration or certification made under the penalty of perjury.
F. “Gross receipts subject to the business tax” shall be that portion of gross receipts relating to business conducted within the city. For businesses with their headquarters located within the city of San Luis Obispo, their total gross receipts shall be deemed to be related to business conducted within the city unless an apportionment of gross receipts is requested by the business pursuant to Section 3.01.509 of this chapter. (Ord. 1202 § 2, 1991)