CHAPTER 1
LICENSING BUSINESS FOR REVENUE
ARTICLE 1. DEFINITIONS AND GENERAL APPLICATIONS
SECTION:
§2101: Definition Of "Business"
§2102: Definition Of "Gross Receipts"
§2102.01: Definition Of "Insurer"
§2102.02: Definition Of "Wholesale Sales"
§2102.03: Definition Of "Retail Sales"
§2102.04: Definition Of "Contractor"
§2102.05: Definition Of "Handbill Distributor"
§2102.06: Definition Of "Peddler"
§2104: Other Ordinances Applicable
§2105: Effect On Criminal Prosecutions And Prior Acts
§2100 DEFINITION OF "PERSON"
As used in this Chapter, "person" includes all domestic and foreign corporations, partnerships of every kind, clubs, Massachusetts business or common law trusts, societies, and individuals (whether as owner, manager, principal, managing agent, managing officer, or managing lessee) either for himself, for another person, or as an officer of any corporation, transacting and carrying on any business in the City. (Ord. 540, §2, adopted 1961)
§2101 DEFINITION OF "BUSINESS"
As used in this Chapter, "business" includes professions, trades, occupations, and all and every other kind of calling, whether or not carried on for a profit, within the City. (Ord. 603, §2, adopted 1970)
§2102 DEFINITION OF "GROSS RECEIPTS"
As used in this Chapter, "gross receipts" shall include the total amount of the sale price of all sales and the total amount charged or received 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 materials, goods, wares or merchandise, subject to the following inclusions and exclusions:
A. 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 the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever.
B. 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 those for whom collected;
6. That portion of the receipts of a general contractor which represent payments to subcontractors; provided, that such subcontractors are licensed under this Chapter; and provided further, that the general contractor furnishes the Director of Finance in writing the names and addresses of each such subcontractor and the amount paid by the contractor to the subcontractor. (Ord. 540, §2, adopted 1961)
§2102.01 DEFINITION OF "INSURER"
Definition of "insurer" means a person who undertakes to indemnify another by insurance. It does not include an insurance agent or other person authorized, by or on behalf of an insurer, to transact insurance. (Ord. 603, §1, adopted 1970)
§2102.02 DEFINITION OF "WHOLESALE SALES"
As used in this Chapter, a "wholesale sale" or "sale at wholesale" means a sale of goods, wares or merchandise for the purpose of resale in the regular course of business. (Ord. 933, §1, adopted 1993)
§2102.03 DEFINITION OF "RETAIL SALES"
As used in this Chapter, a "retail sale" or "sale at retail" means a sale of goods, wares or merchandise for any purpose other than resale in the regular course of business. (Ord. 933, §1, adopted 1993)
§2102.04 DEFINITION OF "CONTRACTOR"
As used in this Chapter, the term "contractor" means any person, except an owner, who contracts for a project with another person, who with respect to such work is required to be licensed by the State as a contractor or architect or registered civil engineer acting solely in his professional capacity, who in any capacity other than as an employee of another with wages as the sole compensation, undertakes to or offers to undertake to, or submits a bid to, or does himself or by or through others construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith. (Ord. 933, §1, adopted 1993)
§2102.05 DEFINITION OF "HANDBILL DISTRIBUTOR"
As used in this Chapter, a "handbill distributor" shall mean any person not having a fixed place of business within the City and conducting the business of advertising by the distribution of handbills, circulars or other written or printed advertising materials. (Ord. 933, §1, adopted 1993)
§2102.06 DEFINITION OF "PEDDLER"
As used in this Chapter, a "peddler", or "itinerant vendor", "hawker", "solicitor", or "street vendor", shall mean any person, both principal and agent, who engages in a temporary and transient business in the City selling goods, wares, and merchandise or services. (Ord. 933, §1, adopted 1993)
§2103 REVENUE MEASURE ONLY
This Chapter is enacted solely to raise revenue for Municipal purposes, and is not intended for regulation. (Ord. 540, §2, adopted 1961)
§2104 OTHER ORDINANCES APPLICABLE
Persons required to pay a license tax for transacting and carrying on any business under this Chapter shall not be relieved from the payment of any fee for the privilege of doing such business required under any other ordinance of the City, and shall remain subject to the regulatory provisions of such other ordinances. (Ord. 540, §2, adopted 1961)
§2105 EFFECT ON CRIMINAL PROSECUTIONS AND PRIOR ACTS
Neither the adoption of this Chapter nor its superseding of any portion of any other ordinance of the City shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect. (Ord. 540, §2, adopted 1961)