Ventura County Municipal Code Art. 2 Definitions (CA)

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:

Exceptions & meaning →

2003-1 - "Administrative headquarters" means a location where the principal business…¶

2003-2 - "Business" means and includes professions, trades, vocations, enterprises,…¶

2003-3 - "Business tax" means the taxes required to be paid by a business or person who…¶

2003-4 - "Business tax certificate" means the document issued as evidence of payment of…¶

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

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

2003-7 - "Fixed place of business" means a location within the unincorporated area of…¶

2003-8 - "Gross payroll" means the total gross amount of all salaries, wages,…¶

2003-9 - "Gross receipts" means the total amounts actually received or receivable from…¶

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)