5.04.180 Definitions.

For the purposes of this chapter, unless it is plainly evident from the context that a different meaning is intended, certain terms used in this chapter are defined as follows:

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

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

"Collector" means the city manager, or other city officer or employee charged with the administration of this chapter.

"Gross receipts" means 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 or in connection with the sale of materials, goods, wares, or merchandise. "Gross receipts," as used in this chapter, shall mean the gross receipt of the year preceding the beginning of the annual license period. 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. 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 returned by purchasers upon rescission of the contract 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 and provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them;

6. That portion of gross receipts which has been the measure of a license tax or fee paid to any other city for sales transacted outside the city.

"Peddler" means any person who travels by foot or by any type of conveyance from door to door, house to house, place to place, or street to street, carrying, conveying, or transporting food, goods, wares, merchandise or other personal property of any nature whatsoever, offering or exposing the same for sale, or making sales and delivering articles to purchasers, or who, without traveling from place to place, shall sell or offer the same for sale. The word "peddler" means and includes the words "hawker," "huckster," "roadside vendor," and "itinerant vendor." The word "peddler" shall also mean a person offering goods, wares or merchandise for sale or future delivery from a fixed place of business if the goods, wares or merchandise are sold during a temporary or limited period of time, or seasonally.

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

"Solicitor" means any person who travels either by foot or by any type of conveyance from door to door, house to house, place to place or street to street, taking or attempting to take subscriptions, contracts of sale, or orders for the sale of foods, goods, wares, merchandise or other personal property of any nature whatever for future delivery, or for services to be furnished in the future, whether or not such person has, carries, or exposes for sale a sample of the subject of such sale or whether or not he or she collects advance payments on such sales. The word "solicitor" shall include any person who uses or occupies any building, structure, room, shop conveyance or other place other than a permanent store building within the county of Napa for the purpose of exhibiting samples and taking orders for merchandise or service for future delivery. The word "solicitor" shall include itinerant merchants, and persons soliciting funds or otherwise peddling or soliciting for religious, political or charitable purposes.

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