Larkspur Municipal Code Ch. 5.08 Definitions

Sections: 5.08.010 Definitions Generally.

5.08.020 Person. 5.08.030 Gross Receipts. 5.08.040 Branch Establishment. 5.08.050 Business. 5.08.060 Retailing. 5.08.070 Wholesale and Jobbing. 5.08.080 Manufacturing. 5.08.090 Building, Contracting and Subcontracting. 5.08.100 Professional Services. 5.08.110 Personal Services. 5.08.120 Arts and Crafts. 5.08.130 Gross Profit. 5.08.140 Evidence of Doing Business. 5.08.150 Definition of Employee.

For the purpose of this title, certain terms used herein are defined as follows:

Words used in the present tense shall include the future tense; words in the plural number shall include the singular number and words in the singular shall include the plural number. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6 (part), 1959)

“Person” means and 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. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6A, 1959)

As used in this title, “gross receipts” include 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 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 purchasers 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 Tax Collector 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 represents payments to subcontractors; provided, that such subcontractors are licensed under this title, and provided the general contractor furnishes the Tax Collector 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 a retail gasoline dealer, a portion of their 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 Revenue and Taxation Code Part 2 of Division 2;

J. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code is paid by the dealer or collected by them from the consumer or purchaser. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 401 § 1, 1971; Ord. 265 § 6B, 1959)

“Branch establishment” means a secondary location of a business or the operation and transaction of business at a location other than that of the primary business; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this title are not separate places of business or branch establishments. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6C, 1959)

“Business” means and includes professions, trades and occupations, and all and every kind of calling whether or not carried on for profit. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6D, 1959)

“Retailing” means the business of offering for sale or selling to the public at retail any materials, commodities, goods, wares or merchandise. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6E, 1959)

“Wholesale or jobbing” means the business of offering for sale or selling at wholesale or as a jobber any materials, commodities, wares or merchandise. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6F, 1959)

“Manufacturing” means all places of business, the principal function of which is the manufacturing, making or developing of any machines, device, article, thing, commodity, goods, wares, merchandise, product, equipment, material or substance for sale or distribution to the public, either at wholesale or retail. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6G, 1959)

“Building, contracting and subcontracting” means the business carried on as a contractor by any person engaged in building, lathing, acoustical installation, plastering, paving, cement and concrete work, painting, decorating, paperhanging, metal work, heating and ventilating, house and building moving and wrecking, electrical work, plumbing, structural work, well-drilling, pest control, awning work, burglar alarm installations, etc. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6H, 1959)

“Professional services” means any professional services, as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public professional or semiprofessional services for compensation, and not specifically covered under any other part, chapter or section of this title, and shall include, but not be limited to, the services rendered by any person engaged in the practice or profession of law, medicine, surgery, dentistry, optometry, chiropractics, osteopathy, chiropody, veterinary, real estate agent, real estate broker, stock and bond agent or broker, telephone message service, civil, mechanical, electrical, industrial, or other class of engineer, architect, draftsman, designer, landscape artist, accountant, income tax consultant, teacher of dancing, music, elocution, dramatic art, all teachers of the arts and sciences, and similar enterprises or occupations; provided, however, that the provisions of this title do not apply to teachers and other employees of regularly established public or private schools operating within the City of Larkspur. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6I, 1959)

“Personal services” means any personal service, as that term is ordinarily and commonly used and understood, rendered by any person offering to the public personal services for compensation, and not specifically covered under any other part, chapter or section of this title, and shall include, but not be limited to, barbers, beauticians, cosmeticians (manicurists, hairdressers, etc.), bootblacks, checkroom operators, and any person engaged in rendering any service to the person, or personal services similar, kindred or related to any of those hereinabove enumerated, and for which a license fee is not specifically required under any other part, chapter or section of this title. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6J, 1959)

“Arts and crafts” means the service rendered individually, other than as a contractor, for compensation by artisans, artists, bricklayers, brickmasons, carpenters, dressmakers, electricians, engravers, gardeners, sign painters, mechanics, metalworkers, painters, plumbers, printers, sculptors, tailors, woodworkers, etc. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6K, 1959)

“Gross profit” means the excess of gross receipts over the expenditures directly involved in production or purchase of the commodity sold, including the adjustment for opening and closing inventory. (Ord. 1030 § 2(4), 2018; Ord. 265 § 6L, 1959)

When any person by use of signs, circulars, cards, telephone book, or newspapers, advertises, holds out, or represents that they are in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that they are in business in the City, and such person fails to deny by a sworn statement given to the Tax Collector that they are not conducting a business in the City, after being requested to do so by the Tax Collector, then these facts shall be considered prima facie evidence that they are conducting a business in the City. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 401 § 2, 1971)

As used in this chapter, “employee” means any person or combination of persons occupying a position engaged in the conduct of business more than twenty-five (25) hours per week, except the owner, any member of the owner’s family or a partner, or an independent contractor. (Ord. 1030 § 2(4), 2018; Ord. 401 § 3, 1971)