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5.04.010
<br />Chapter 5.04
<br />GENERAL PROVISIONS
<br />Sections:
<br />5.04.010 Definitions.
<br />5.04.020 Purpose-Revenue and regulatory
<br /> measure.
<br />5.04.030 Effect on other ordinances.
<br />5.04.010 Definitions.
<br />For the purposes of this title, certain words and
<br />terms used in this title are defined as follows:
<br />A. "Business" means and includes professions,
<br />trades and occupations, and all and every kind of calling
<br />whether or not carried on for profit.
<br />B. "City" means the city of Pleasanton, a mu-
<br />nicipal corporation of the state of California, in its pre-
<br />sent incorporated form or in any later reorganized, con-
<br />solidated, enlarged or reincorporated Form.
<br />C. "Collector" shall mean the city finance di-
<br />rector orthe director's authorized assistants.
<br />D. "Developer/general contractor" shall mean
<br />any person who develops residential property or com-
<br />mercial property but shall not mean a general contractor
<br />hired by an owner-builder. A general contractor hired by
<br />an owner-builder shall mean any person hired by the
<br />owner-builder to build, remodel, or alter an owner-
<br />occupied residential or commercial property.
<br />E. "Gross receipts" means and includes the
<br />total of amounts actually received or receivable from
<br />sales and the total amounts actually received or receiv-
<br />able for [he performance of any act or service of what-
<br />ever nature i[ may be, for which a charge is made or
<br />credit allowed, whether or not such act or service is done
<br />as a par[ of or in connection with the sale of materials,
<br />goods, wares, or merchandise. Included in "gross re-
<br />ceipts" shall be all receipts, cash, credits and property of
<br />any kind or nature, without any deduction therefrom on
<br />account of the cost of the property sold, the cost of ma-
<br />terials used, labor or service costs, interest paid or pay-
<br />able, or losses or other expenses whatsoever. As [o a
<br />developer/general contractor, "gross receipts" means
<br />and includes the sales price of real property. As to a
<br />general contractor hired by an owner-builder, "gross
<br />receipts" means and includes the value of the project.
<br />Excluded from "gross receipts" shall be the following:
<br />1. Cash discounts allowed and taken on sales;
<br />2. Credit allowed on property accepted as part
<br />of the purchase price and which property may later be
<br />sold;
<br />3. Any tax required by law [o be included in or
<br />added to the purchase price and collected from the con-
<br />sumer or purchaser;
<br />4. Such part of the sale price of property re-
<br />turned by purchasers upon rescission of the contract of
<br />sale as is refunded either in cash or by credit;
<br />5. Amounts collected for others where the
<br />business is acting as an agent or trustee to the extent that
<br />such amounts are paid [o those for whom collected, pro-
<br />vided the agent or trustee has furnished the collector
<br />with the names and addresses of the others and the
<br />amounts paid to them;
<br />6. That portion of gross receipts of a Pleasan-
<br />ton-based developer/general contractor, general contrac-
<br />tor, or subcontractor which represents amounts received
<br />for the performance of any act or service outside of the
<br />city, provided said contractor shows proof of another
<br />jurisdiction's business license for such act or service
<br />during the same licensing period;
<br />7. Receipts of refundable deposits, except that
<br />refundable deposits forfeited and taken into income of
<br />the business shall not be excluded;
<br />8. As to a real estate agent or broker, the sales
<br />price of real estate sold for the account of others except
<br />that portion which represents commission or other in-
<br />come to [he agent or broker;
<br />9. That portion of the receipts of a real estate
<br />business which represents payments to independent
<br />agents/brokers, provided the real estate business's
<br />owner/broker fumished the collector with the names and
<br />addresses of the independent agents brokers and the
<br />amounts paid each. All independent agents brokers not
<br />covered under [he owner's license shall be required to be
<br />licensed under this title. However, a[ the owner/broker's
<br />option, a single license tax may be paid for each location
<br />provided the gross receipts of all brokers/agents at the
<br />location are reported and included in the computation of
<br />the license tax;
<br />10. Rent received from a total of two residential
<br />dwelling units or less, including, but not limited to,
<br />houses, duplexes, apartments, motels, rooming houses,
<br />hotel rooms, trailer courts or mobilehomes. A "dwelling
<br />unit" means a room or suite of two or more rooms de-
<br />signed for or occupied by one or more persons, or a fam-
<br />ily, for living or sleeping purposes. If, however, there is
<br />ownership of more than two units of residential rental
<br />property, the owner is subject to the [ax on gross receipts
<br />of all of the properties without any exclusion thereof;
<br />ll. As to a gasoline dealer, a portion of the
<br />gasoline dealer's receipts from the sale of motor vehicle
<br />fuels equal to the motor vehicle fuel license tax imposed
<br />by and previously paid under the provisions of Part 2 of
<br />99 (Pleasanton Supp. No. I, I-09)
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