Laserfiche WebLink
whatsoever. Excluded from "gross receipts" shall be the following:~ <br /> <br /> 1. Cash discounts allowed and taken on sales; <br /> <br /> 2. Credit allowed on property accepted as part of the pur- <br /> chase price and which property may later be sold; <br /> <br /> 3. Any tax required by law to be included in or added to the <br /> purchase price and collected from the consumer or purchas- <br /> er; <br /> <br /> 4. Such part of the sale price of property returned by <br /> purchasers upon rescission of the contract of sale as <br /> is refunded either in cash or by credit; <br /> <br /> 5. Amounts collected for others where the business is acting <br /> as an agent or trustee to the extent that such amounts <br /> are paid to those for whom collected, provided the agent <br /> or trustee has furnished the Collector with the names and <br /> addresses of the others and the amounts paid to them; <br /> <br /> represent payments to subcont c o v <br /> subcontractors are licensed under this ordinance, and <br /> provided the general contractor furnishes the Collector <br /> with the names and addresses of the subcontractors and <br /> the amounts paid each subcontractor; <br /> <br /> Z. Receipts of refundable deposits, except that refundable <br /> deposits forfeited and taken into income of the business <br /> shall not be excluded; <br /> <br /> 8. As to a real estate agent or broker, the sales price of <br /> real estate sold for the account of others except that <br /> portion which represents commission or other income to <br /> the agent or broker; <br /> <br /> 9- As to a gasoline dealer, a portion of his receipts from <br /> the sale of motor vehicle fuels equal to the motor <br /> vehicle fuel license tax imposed by and previously paid <br /> under the provisions of Part 2 of Division 2 of the <br /> Revenue and Taxation Code of the State of California; <br /> <br /> 10. As to a retail gasoline dealer, the special motor fuel <br /> tax imposed by Section 4041 of Title 26 of the United <br /> States Code if paid by the dealer or collected by him <br /> from the consumer or purchaser. <br /> <br /> (e) Sale. As used in this ordinance, "sale" shall include the <br />transfer, in any manner or by any means whatsoever; of title to <br />property for a consideration; the serving, supplying, or furnishing <br />for a consideration of any property; and a transaction whereby <br />the possession of property is transferred and the seller <br /> <br /> -2- <br /> <br /> <br />