Article 2 — Definitions

2003 - Definitions.

For the purpose of this Chapter, unless otherwise apparent from the context, certain words and phrases used in this Chapter are defined as follows:

2003-1 - "Administrative headquarters" means a location where the principal business transacted consists of providing administrative or management related services such as, but not limited to, recordkeeping, data processing, research, advertising, public relations, personnel administration, legal services, corporate functions, and services provided to other locations at which the operations of the same business are conducted.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-2 - "Business" means and includes professions, trades, vocations, enterprises, establishments, occupations, and all and every kind of calling, any of which are conducted or carried on for the purpose of earning in whole or in part a profit or livelihood, whether or not a profit or livelihood actually is earned thereby, whether paid in money, goods, labor, or otherwise. A business shall also include a person as herein defined.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-3 - "Business tax" means the taxes required to be paid by a business or person who is subject to taxation pursuant to the provisions of this Chapter.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-4 - "Business tax certificate" means the document issued as evidence of payment of business taxes as provided in this Chapter and shall mean the same as business license, but shall not include the licenses separately required by Chapter 2 of this Division.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-5 - "Business tax year" means the period from July 1st through June 30th of the following calendar year.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-6 - "County" means the County of Ventura.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-7 - "Fixed place of business" means a location within the unincorporated area of the County where business is maintained or conducted for a continuous period of at least sixty (60) days.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-8 - "Gross payroll" means the total gross amount of all salaries, wages, commissions, bonuses, or any other money payment of any kind which a person received from, or is entitled to receive from or be given credit by, an employer for any work done or personal service rendered in any trade, occupation or profession, including any kind of deductions before "take home" pay is received; but, it shall not include amounts paid to traveling salespersons or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-9 - "Gross receipts" means the total amounts actually received or receivable from sales, as well as the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, regardless of 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. Gross receipts shall include all receipts, cash credits and property of any kind or nature, without any deduction therefrom for the cost of the property sold, the cost of the material used, the cost of labor or service, interest paid or payable, or losses or other expenses.

"Gross receipts" shall not include:

(a)

Cash discount allowed and taken on sales;

(b)

Any tax required by law to be included in, or added to, the purchase price and collected from the consumer or purchaser;

(c)

Such part of the sales price of property returned by purchasers upon recision of the contract of sale and refunded either in cash or by credit;

(d)

Amounts collected for others, where the business is acting as an agent or trustee, to the extent that such amounts collected by the business are paid to those for whom the amounts are collected, provided the agent or trustee of the business has furnished the Tax Collector with the names and addresses of the others and the amounts paid to them;

(e)

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

(f)

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;

(g)

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

(h)

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.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-10 - "Person" means and includes all domestic and foreign corporations, limited liability companies, associations, syndicates, joint stock corporations, partnerships of every kind, including limited liability partnerships, clubs, common-law trusts, societies, and individuals transacting and carrying on any business in the unincorporated area of the County other than as an employee.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-11 - "State" means the State of California.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-12 - "Sworn statement" means an affidavit sworn before a person authorized to take oaths or a declaration or certification made under penalty of perjury.

(Rep. & Reen. Ord. 4396—3/5/02)

2003-13 - "Tax Collector" means the Tax Collector of the County of Ventura or his deputies or any other County officer charged with the administration of the provisions of this Chapter.

(Rep. & Reen. Ord. 4396—3/5/02)