Sec. 15.1. - Definitions.

(1)

Agents includes not only the principal but also the agent, clerk or employee of the principal.

(2)

Business means professions, trades and occupations and all and every kind of calling carried on for profit and livelihood. This definition applies to home occupations, ownership of industrial parks, commercial shopping centers, office buildings and residential rental properties of five (5) units or more.

(3)

Contractor means a person who is duly licensed as a contractor by the State of California.

(4)

Gross receipts as used in this chapter shall 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" 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 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 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 shall not be excluded;

(g)

As to real estate or broker, the sales price of real estate sold for the account of others except that portion which represent 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 the provisions of the State of California;

(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;

(j)

Alcoholic beverages tax paid to the state board of equalization;

(5)

Charitable organization exempt. No license tax shall be payable for any show, entertainment, concert or exhibition operated or carried on under the auspices of any local religious, fraternal, musical, or charitable organization as recognized under the Internal Revenue Code or public school, the receipts of which are used for the furtherance of their respective work, including service organizations raising funds for a community service.

(6)

Person means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, club, business or common law trusts, societies, and individuals transacting and carrying on any business in the City of Oceanside.

(7)

Evidence of doing business. When any person shall, by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out or represent that he/she is in business in the City of Oceanside or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to deny by a sworn statement given to the business license division that he/she is not conducting a business in the city, after being requested to do so by the business license division, then these facts shall be considered prima facie evidence that he/she is conducting a business in the city.

(8)

Transfer business includes every person, firm, company or corporation operating any truck or trucks or other vehicle or vehicles carrying baggage, freight, or express or the like, for hire, except motor vehicles otherwise listed.

(Ord. No. 02-OR674-1, § 1, 10-9-02)