5.08.080 - Gross receipts.
A. Except as otherwise specifically provided, "gross receipts" means:
1. The total amount of the sale price of all sales;
2. The total amount charged or received for the performance of any act, service or employment, of whatever nature, 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;
3. All other receipts, including cash, credit and property of any kind or nature except as hereafter excluded;
4. Any amount for which credit is allowed by the seller to the purchaser 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, losses or any other expense whatsoever;
5. The amount of any federal manufacturer's or importers' excise tax included in the price of the property, whether or not the amount of such tax is stated as a separate charge.
B. In computing gross receipts, the following shall be excluded:
1. Cash discounts allowed or taken on sales;
2. The amount of any federal tax imposed on or with respect to retail sales, whether imposed upon the retailer or upon the consumer or purchaser, and whether or not the amount of the tax is stated as a separate charge;
3. Any California State, county, city and county, or city sales or use tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
4. That part of the sales price of any property accepted for resale which was previously sold to and returned by the purchaser to the seller, which is refunded by the seller either in cash, or as credit allowances given or taken in part payment on any other property;
5. Amounts collected for others where the reporting business is acting as agent or trustee (but not sales agent) to the extent that such amounts are paid to those for whom collected.
The gross receipts used in the ordinance codified herein are those gross receipts of the calendar or fiscal year next preceding the license year for the business being licensed.
(Ord. 4821 § l(A), 1967; Ord. 4747 § 2.01 (part), 1966)
