5.08.030 Gross Receipts.
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)