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i8~ <br />4. Exchange collections <br />5. Discounts <br />. 6. Interest, and <br />7. service charges <br />3} Gross receipts includes all such consideration, without <br />deducting t~h~ref ram: <br />a} The cost of goods or services provided, <br />b} The cost of materials used i n providing goods ar services, <br />c} Labor or service costs i n providing goods or services, <br />d} Interest paid, or <br />e} Losses from theft, destruction, or mislaying. <br />' 4~ ~rncc rprP~ nt~ ~inPfi not ~ nr1 ia~P <br />a} Discounts allowed on contracts transferred to a third <br />party , <br />b} Cash discounts allowed and taken by customers, <br />c} Credit allowed during one sale far property accepted <br />for subsequent sale or exchange, <br />d} Any tax required by law to be included in or added to <br />the purchase price and toll ected from the purchaser, <br />e} Whatever refund, i n cash or credit, i s al 1 owed for goods <br />.returned by a purchaser upon rescission of a contract of sale, <br />f} Receipts of nonforfeited refundable deposits, <br />g} Amounts collected for others as agent ar trustee and <br />paid to those for whom collected, provided the agent or trustee <br />furnishes the finance officer the names and addresses of the <br />others and the amounts paid to them, <br />h} The cash value of transactions between departments or, <br />units of the same business in the city, provided the transactions <br />are retarded twice on the books of that business, <br />i } Receipts from services or sales i n transactions between <br />two corporations: <br />1. The voting and nonvoting stock of one of which i s <br />owned at least 80 percent by the other, or <br />ORDINANCE--~ <br />