Chapter 5.08 — DEFINITIONS

As used in this title, "business" means professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.

(Ord. 72 §1(b), 1946).

As used in this title, "gross receipts" means 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 materials, goods, wares, or merchandise. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, and 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 the materials used, labor or service costs, interest paid or payable, or

losses or other expenses whatsoever. Excluded from "gross receipts" shall be cash discounts allowed and taken on sales; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; and 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.

(Ord. 72 §1(c), 1946).

As used in this title, "person" means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnership of every kind, clubs, Massachusetts, business or common law trusts, societies, and individuals transacting and carrying on any business in the city.

(Ord. 72 §1(a), 1946).