2000 APRIL - Laserfiche WebLink

5.04.010 or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them; 6. That portion of gross receipts of a Pleasanton-based developer/general contractor, general contractor, or sub- contractor which represents amounts received for the performance of any act or service outside of the City, provided said contractor shows proof of another jurisdiction's business license for such act or service during the same licensing period; 7. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded; 8. 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; 9. That portion of the receipts of a real estate business which represents payments to independent agents/bro- kers, provided the real estate business's owner broker furnished the collector with the names and addresses of the independent agents brokers and the amounts paid each. All independent agents brokers not covered under the owner's license shall be required to be licensed under this Title. However, at the owner/broker's option, a single license tax may be paid for each loca- tion provided the gross receipts of all brokers/agents at the location are re- ported and included in the computation of the license tax; 10. Rent received from a total of two (2) residential dwelling units or less, including, but not limited to, houses, duplexes, apartments, motels, rooming houses, hotel rooms, trailer courts or mobilehomes. A "dwelling unit" means a room or suite of two (2) or more rooms designed for or occupied by one or more persons, or a family, for living or sleeping purposes. If, however, there is ownership of more than two (2) units of residential rental property, the owner is subject to the tax on gross receipts of all of the properties without any exclu- sion thereof; 11. As to a gasoline dealer, a portion of the gasoline dealer's receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax im- posed by and previously paid under the provisions of part 2 of division 2 of the Revenue and Taxation Code of the State; 12. As to a retail gasoline dealer, the special motor fuel tax imposed by sec- tion 4041 of title 26 of the United States Code if paid by the dealer or collected by the dealer from the con- sumer or purchaser; 13. As to California lottery ticket sales, the portion of the sales price allocated to the State. F. "Persons" include all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Mas- sachusetts business or common law trusts, societies and individuals trans- acting and carrying on any business in the City, other than as an employee. G. "Sale" shall include the transfer, in any manner or by any means whatso- (Pleasanton April 2000) 116