§ 5.150.030. Gross receipts defined.

"Gross receipts" includes the total of amounts actually received or receivable for the renting of any motor propelled vehicle or truck, including motorcycles, or of any similar means of motorized land conveyance for passengers or property and for the rental or provision of any associated optional equipment, services, or insurance, or for the performance or provision of any other act or service, of whatever nature it may be, for which a charge is made or credit allowed. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following:

(a)

Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(b)

Such part of the price of services refunded either in cash or by credit to the consumer or customer upon rescission of the contract;

(c)

Amounts collected by operators for others where the operator is acting as an agent or trustee, to the extent that such amounts are paid to those for whom the operator is acting as an agent or trustee, provided that the operator has provided the County Tax Collector with the names and addresses of those for whom the operator is acting as an agent or trustee, and the amounts paid to them; and

(d)

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

(Ord. No. 04606, § 3, 2-28-2012)