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:105 <br /> <br />or not anyone is in attendance, and whether or not the premises <br />is regularly kept open. <br /> <br /> "Flat Rate" or "Flat Rate Tax" shall mean a fixed amount <br />assessed per business location, or alternatively, a fixed <br />amount or f i~ed scale of amounts whose sum is variable <br />depending on the number or other factor furnishing the basis for <br />determination of the license tax. The term flat rate or flat <br />rate tax as used in this chapter includes any tax based on the <br />number of persons engaged or employed in a business. <br /> <br /> "General Contractor" shall include any general building <br />contractor or general engineering contractor or any other person <br />who is licensed pursuant to Sections 7056 and or 7057 of the <br />California Business and Professions Code as the same now exists <br />or as hereafter amended. <br /> <br /> "Gross Receipts" shall include the total amount of the sale <br />price of all sales and the total amount charged or received for <br />the performance of any act or service of whatever nature it may <br />be, for which a charge is made or credit allowed, whether or not <br />such act or service is done as a part of or in connection with <br />the sale of materials, goods, wares, or merchandise. The <br />following shall be included in "gross receipts:" Ail receipts, <br />rents, cash, credits, and property of any kind or nature, without <br />any deduction therefrom on account of the cost of property sold, <br />the cost of materials used, labor or service cost, interest paid <br />or payable, or losses or other expenses whatsoever. <br /> <br />The following shall be excluded from "gross receipts:" <br /> Cash discounts allowed and taken on sales; <br /> <br />(a) <br /> <br />(b) <br /> <br />(c) <br /> <br />(d) <br /> <br />Credit allowed on property accepted as part of the <br />purchase price and which property may later be sold; <br /> <br />Any tax required by law to be included in or added to <br />the purchase price and collected from the consumer or <br />purchaser; <br /> <br />Such part of the sale price of property returned by <br />purchasers upon rectssion of the contract of sale as <br />refunded either tn cash or by credit; <br /> <br />is <br /> <br />(e) <br /> <br />Amounts collected for others where the business is <br />acting as an agent, or trustee to the extent that such <br />amounts are paid to those for whom collected, provided <br />the agent, or trustee has furnished the Collector with <br />the names and addresses of the others and the amounts <br />paid to them, other than amounts received as commissions <br />or fees earned, or charges of any character made or <br /> <br />- 5 - <br /> <br /> <br />