Brisbane Municipal Code Art. II Definitions

"Business," wherever used in Chapters 5.04 through 5.24, means and includes professions, trades, occupations and all and every kind of calling carried on for profit or livelihood.

(Ord. 232 § 1-1, 1977).

"City" means the city of Brisbane.

(Ord. 232 § 1-8, 1977).

"Conducting" shall be defined as and include the act of conducting, managing or carrying on a certain business or occupation.

(Ord. 232 § 1-2, 1977).

"Contractor" includes any person who shall do any type of construction work for an agreed price, or who holds himself out to the public as in such business, or who erects, constructs, alters or repairs any building or structure for the purpose of selling or renting the same, and who does not employ therefor a regularly licensed person.

(Ord. 232 § 1-3, 1977).

"Day" means calendar day unless otherwise specified.

(Ord. 232 § 1-8.5, 1977).

"Employee" means all persons engaged in the operation or conduct of any business, whether the owner, a member of the owner's family, partner, agent, manager, solicitor and any and all other persons employed or working in the business.

(Ord. 232 § 1-4, 1977).

"Fiscal year" means the twelve-month period commencing January 1st and ending December 31st, both inclusive.

(Ord. 232 § 1-5, 1977).

"Fixed place of business" means a place of business regularly kept open, with someone in charge thereof for the transaction of the particular business engaged in during the hours customary to transact such business.

(Ord. 232 § 1-6, 1977).

"Gross receipts" 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 of service, or 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" 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 or purchaser;

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

E. 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 of finance with the names and addresses of the others and the amounts paid to them;

F. That portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors are licensed under Chapters 5.04 through 5.24, and provided the general contractor furnishes the director of finance with the names and addresses of the subcontractors and the amounts paid each subcontractor;

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

H. 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;

I. As to retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the state;

J. As to 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 from the consumer or purchaser.

(Ord. 232 § 1-11, 1977).

"License collector" means the finance director of the city.

(Ord. 232 § 1-7, 1977).

"Person" means any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate or any other group or combination acting as a unit.

(Ord. 232 § 1-10, 1977).

"Vehicle" means every device in, upon or by which any person or property is or may be transported or drawn upon a public street, excepting devices moved by human power or used exclusively upon stationary rails or tracks. A trailer shall be treated as a separate vehicle.

(Ord. 232 § 1-9, 1977).