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1 ORDINANCE N0.
2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING ORDI-
NANCE N0. 763 ENTITLED IN PART "AN ORDINANCE PROVIDING FOR THE
3 LICEIQSING OF BUSINESSES AND DEFINING THE WORDS "GROSS
RECEIPTS" FOR BUSINESS LICENSE TAX PURPOSES.
4
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
5 DO ORDAIN AS FOLLOWS:
6 SECTION 1. Ordinance No. 763 Section Ten-A is hereby amended
7 to read as follows:
8 "SECTION TEN-A: That the term "gross receipts" as used in
g this Ordinance, except as otherwise specifically provided, shall
10 mean the total amount of revenue received as the sale prices of
11 all sales and the total amount charged or received for the per-
12 formance of any action, service or employment of whatever nature
13 it raay be, for which a charge is made or credit allowed, when
14 such service, act or employment is done as a part of or in con-
15 nection with the. sale of materials, goods, wares and merchandise,
~ 16 or the performance of services; the term "gross receipts" shall
17 include all receipts, cash., credits and property of any kind or
18 nature, and any amount for which a credit is allowed by the
19 seller to the purchaser without any deduction therefrom on account
' 20 of the cost of the property sold, the .cost of the materials used,P
21 labor or service costs, interest paid or payable, or losses or
I 22 other expenses whatsoever; the term "gross receipts" shall
23 further include commissions received for the sale of real property
24 and the annual gross receipts, fees or commissions of every
25 person, firip, or corporation conducting, managing, carrying on
26 or engaged in any business or profession of any nature whatsoever,
27 including the providing of services relating thereto; but the
28 term "gross receipts" shall not include cash discounts allowed
$9 and taken on sales and any sales tax paid to the State of Cali-
30 fornia, a municipality or public entity,"
31 I HEREBY CERTIFY that the foregoing ordinance was duly
32 adopted by the I4ayor and Common Council of the City of San Ber-
i
7- ~ nardino //at a L~ meeting thereof held on the
2 I ~ Zk~ day of ~~2.c-~? ~ 1972 by the following vote,
~ 3 ~ to wit:
4 AYES: Councilmen
5 ~C-~~-,-eic/
I
6 NOES : ~~J('-~.~~~ /
7 ABSENT : t~.n--~ ~ ~ -,J JCL-t--yC~o-rn-li--~_.
8
LUCILLE GOFO;:TH
9 „ , l eer~/c
10 The foregoing ordinance is re y d ove is ay
~ 1972
11 o f ~ ~je='~~'~~' ~ o
12 ~
13 ~ " 2,-
o e ty o an ernar ino
14 Approved. as to form:
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16 i y ~ orney
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