Martinez Municipal Code Ch. 5.08 Definitions

For the purpose of Chapters 5.04 through 5.32 certain words and phrases are defined, and certain provisions shall be construed as set out in this Chapter, unless it shall be apparent from their context that a different meaning is intended.

(Prior code § 6101; Ord. 794 C.S. § 3, 1974)

"Business"

includes professions, trades and occupations, and all and every kind of calling whether or not carried on for profit.

(Prior code § 6101(a); Ord. 794 C.S. § 3, 1974)

"Collector"

means the Finance Director or other City Officer or employee charged with the administration of Chapters 5.04 through 5.32.

(Prior code § 6101(c); Ord. 794 C.S. § 3, 1974)

"Employee"

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

(Prior code § 6101(d); Ord. 794 C.S. § 3, 1974)

"Fixed place of business"

means the premises within the City where a business is continuously conducted from day to day and regularly kept open for the purposes of such business. The term "regular place of business" shall have the same meaning as "fixed place of business."

(Prior code § 6101(e); Ord. 794 C.S. § 3, 1974)

"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 or service for which a charge is made or credit allowed, whether or not 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 without deduction 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. 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 sales price of property returned by purchasers upon recision of the contract of sale as is refunded either in case 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 furnishes the Collector with the names and addresses of the others and the amounts paid to them;

F.

Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business are not excluded;

G.

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;

H.

As to a 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 Part 1 of Division 2 of Revenue and Taxation Code of the state;

I.

As to a 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.

(Prior code § 6101(f); Ord. 794 C.S. § 3, 1974)

"Itinerant vendor"

is a person who engages in a temporary and transient business in the City selling any merchandise, article or service with the intent of continuing for not more than 90 days, and who for the purpose of carrying on such business either has no fixed place of business, or hires or occupies a room or place for the exhibition or sale of merchandise, or from which place the sales are made or business solicited by means of samples or delivery from house to house.

(Prior code § 6101(g); Ord. 794 C.S. § 3, 1974)

"Peddler"

is a person who travels by foot, wagon, vehicle or other conveyance, from place to place, from house to house or from street to street, carrying, conveying or transporting goods, wares or merchandise of any kind, offering or exposing them for sale, or making sales and deliveries to purchasers or who sells or offers them for sale from a wagon, automotive vehicle or other vehicle or conveyance. "Peddler" includes "hawker" and "huckster". The term "peddler" shall not include those persons or entities that provide prepared or pre-packaged food products for sale from motorized vehicles that make regularly scheduled stops and which do not actively solicit business, but merely offer or expose the food products for sale only at such stops.

(Prior code § 6101(h); Ord. 794 C.S. § 3, 1974; Ord. 1015 C.S. § 1, 1984)

"Person"

includes domestic or foreign corporation or association, syndicate, joint stock corporation, partnership, club, business or canon law trust, society, and individuals transacting and carrying on any business in the City, other than as an employee.

(Prior code § 6101(i); Ord. 794 C.S. § 3, 1974)

"Sale"

includes the transfer of title to property for a consideration; the serving, supplying or furnishing for a consideration of property. A transaction whereby the possession of property is transferred and the seller retains title as security for the payment of the price, is a sale. This definition does not exclude any transaction which results in a sale within the contemplation of law.

(Prior code § 6101(j); Ord. 794 C.S. § 3, 1974)

"Solicitor"

is a person who travels by foot, wagon, vehicle or other conveyance, from place to place, from house to house or from street to street, taking or attempting to take, orders for the sale of goods, personal property of any kind, for future delivery or for services to be furnished or performed in the future.

(Prior code § 6101(k); Ord. 794 C.S. § 3, 1974)

"Sworn statement"

is an affidavit or a declaration or certificate made under penalty of perjury.

(Prior code § 6101(1); Ord. 794 C.S. § 3, 1974)

"Transient business"

means every business not conducted as a "fixed place of business" or at a regular place of business, whether the person conducting such transient business is or is not a resident of this City.

(Prior code § 6101(m); Ord. 794 C.S. § 3, 1974)

"Wholesale and manufacturing business"

means every business conducted solely for the purpose of selling or manufacturing goods, wares or merchandise in wholesale lots for resale.

(Prior code § 6101(n); Ord. 794 C.S. § 3, 1974)