2000 APRIL - Laserfiche WebLink

5.04.010 Chapter 5.04 GENERAL PROVISIONS Sections: 5.04.010 Definitions 5.04.020 Purpose -Revenue And Regulatory Measure 5.04.030 Effect On Other Ordinances 5.04.010 Definitions: For the purposes of this Title, certain words and terms used in this Title aze defined as follows: A. "Business" means and includes professions, trades and occupations, and all and every kind of calling whether or not carried on for profit. B. "City" means the City of Pleasan- ton, a municipal corporation of the State of California, in its present incor- porated form or in any later reorga- nized, consolidated, enlarged or rein- corporated form. C. "Collector" shall mean the City Finance Director or the Director's au- thorized assistants. D. "Developer/general contractor" shall mean any person who develops residential property or commercial property but shall not mean a general contractor hired by an owner-builder. A general contractor hired by an owner- builder shall mean any person hired by the owner-builder to build, remodel, or alter anowner-occupied residential or commercial property. E. "Gross receipts" means and in- cludes 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 chazge is made or credit allowed, whether or not such act or service is done as a pazt of or in con- nection 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 there- from 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. As to a develop- er/general contractor, "gross receipts" means and includes the sales price of real property. As to a general contractor hired by anowner-builder, "gross re- ceipts" means and includes the value of the project. Excluded from "gross re- ceipts" shall be the following: 1. Cash discounts allowed and taken on sales; 2. Credit allowed on property accep- ted as part of the purchase price and which property may later be sold; 3. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; 4. 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; 5. Amounts collected for others where the business is acting as an agent 115 (Pleasanton April 2000)