§ 10-1. Definitions.

The following definitions shall govern in the construction of this article:

Charges: The amount designated by the licensee as to the consideration to be paid for goods, services or otherwise, including considerations to be paid, rendered or delivered at a later date.

Gross receipts: All of the money, property, services and other considerations charged for or received or derived from their business activities, and includes but is not limited to receipts and charges for and from sales, rentals (except rental of real estate), hiring, admission prices, compensations, personal services, service charges, commissions, contracts, fees, penalties, bonuses and services of a trade or occupations, or other price received or charged for any combination of services and property or use thereof or admittance or privilege granted; all commissions received and retained by any commission broker, including real estate agents, brokers, insurance brokers, insurance agents; all operating revenues of banks, including, but not limited to, service charges, interest on loans, mortgages and bonds; and revenues of insurance companies limited to direct premiums received from Missouri policy holders less all claims and benefits paid, increases in policy reserves, and insurance taxes, licenses and fees (except income taxes), in accordance with the reporting requirements of regulatory authorities, federal or state. However, the term shall not include the following:

(1)

Receipts of taxes levied by municipal, state and federal governments and collected by the seller.

(2)

Receipts of traded merchandise recorded as cash receipts and resold and recorded as a sale or resale.

(3)

Interdepartmental sales within the organization of the seller.

(4)

Such part of the sales price of property returned by the purchaser as is refunded either in cash or in credit.

(5)

Receipts from the sale of nonintoxicating and intoxicating beer, intoxicating package liquors and liquor by the drink.

(6)

Public utilities.

(7)

In the case of a parent company whose books of record reflect the sales of its subsidiary or subsidiaries, the receipts of sales of such subsidiary or subsidiaries may be excluded except for such subsidiary or subsidiaries whose plant or place of business is located within the city, unless such subsidiary or subsidiaries so located in the city are separately licensed.

(8)

Receipts from any office located in the city which is operated solely as a billing office for other offices located outside of the city, and which billing if for transactions no part of which took place in the city.

(9)

Receipts of refundable deposits, except that portion of refundable deposits forfeited and taken into the gross receipts of the seller.

Licensee: Every person required to have a current license as well as one holding a license.

Manufacturer: Every person engaged in treating, processing, refining, improving, combining, fabricating, assembling or otherwise adding to the usability, value or appearance of commodities and other personal property, whether done on order or for sale upon expected or anticipated demand or orders for the manufactured goods.

Merchant: Every person who shall make or cause to be made any retail sale or sales as a jobber of goods, wares and merchandise to any person, or who renders any services in connection with any such sale, at any store, stand or place in the city, whether such sales shall be accommodation sales, sales on consignment or whether made from stock on hand or ordering goods from another source, or whether the subject of said sales be a different type of goods than those regularly manufactured, processed or sold by said dealer.

Sale: Any transfer, exchange or barter of tangible personal property for a consideration of money, property or service, or any combination thereof.

Service occupation: All callings, businesses, dealers, trades, avocations, pursuits, professions not exempt by law, occupations and enterprises with the exception of merchants, manufacturers, wholesalers and the businesses excluded under section 10-2 of this Code and excluding those specifically exempted from local licensing by state law and including also the selling of goods, wares and merchandise other than from a store, stand or place of business in the city; persons dealing in or rendering services of any and all kinds to persons or property, and persons renting or hiring property or facilities to others excepting rental of real estate, and those who conduct activities for which an admission is charged or consideration is received for attendance at performances, shows, spectacles or other events, or for participation in contests or games or for use of facilities or accommodations operated or maintained by such person.

Subcontractor: Any person engaged in a service occupation who is hired by the general contractor or builder and paid by the contractor or builder rather than hired and paid by the person for whom the work is being done.

Wholesaler: Every person who shall make or cause to be made sales of goods, wares and merchandise in bulk to another who intends to resell the articles purchased to consumers.

(Ord. No. 2173, § 2, 5-6-74)