§ 5.04.020. Definitions.

For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:

"Books" or "set of books" mean any set of bookkeeping records which is maintained for the purpose of financial recordkeeping in conjunction with the conduct of a business as defined in subsection A of this section.

"Business" means and includes professions, trades, occupations, and all and every kind of calling, whether or not carried on for profit.

"City" means the City of Rialto, a municipal corporation of the state, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

"Collector" means the city official charged by the city administrator with the administration of the provisions hereof.

"Documentary evidence" means and includes writings that contain information about the gross receipts of a business, the gross value of merchandise shipped by a business, the square footage of a distribution facility or warehouse, as defined in Section 5.14.010, of a business, the state contractor's license of a business, the state license of a professional service, as defined in Section 5.14.010, of a business, the number of machines of a business or the number of employees of a business; but "documentary evidence" does not mean or include any document that is not specifically required by any other provision of this code such as a state or federal income tax return, or personal information of any person.

"Gross receipts" mean and include the total amount 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 material, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credits, and property of any kind or nature, without any deductions therefrom on account of the cost of the property sold, the cost of materials used, labor or services costs, interest paid or payable, or losses, or other expenses whatsoever. Excluded from "gross receipts" shall be the following:

1.

Cash discounts allowed and taken on sales;

2.

Credit allowed on property accepted 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 or trustee, to the extent that such amounts are paid to the persons for whom collected, provided the agent or trustee has furnished the collector with the names and addresses of such other persons and amounts paid to them;

6.

Receipts of refundable deposits, except that refundable deposits forfeited and taken into the income of the business shall not be excluded;

7.

As to property management, the gross receipts involving three or less residential units and a lessor of only one commercial rental unit;

8.

As to a retail gasoline dealer, a portion of his/her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license taxes imposed by, and previously paid pursuant to, the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the state;

9.

As to a retail gasoline dealer, the special motor fuel taxes imposed by the provisions of Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him/her from the consumer or purchaser; and

10.

Uncollectable chargeoffs.

"Person" means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, businesses, common law trusts, societies, and individuals transacting and carrying on any business in the city other than as an employee.

"Sale" means and includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration of any property, and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price. Such definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

"Sworn statement" means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

(Ord. 1234 (part), 1995: Ord. 1009 § 1, 1987; Ord. 983 (part), 1986)

(Ord. No. 1513, § 1, 8-14-12)