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(3) <br /> <br />ordinary course of business and the price paid is <br />essentially the book value of the article; <br /> <br />Where, in the particular kind of business <br />involved, a similar manner of dealing is frequent <br />or customary in the circumstances under which the <br />particular sale is made; and <br /> <br />Where goods, wares, or merchandise of like or <br />similar kind and of substantially equivalent <br />value to that which was sold is received in <br />cons iderat ion; <br /> <br />As to general contractors and other similar businesses, "gross <br />receipts" shall not include that port ion of the receipts of a <br />general contractor which represents payments to subcontractors, <br />provided that such subcontractors are licensed under this <br />chapter, and provided the general contractor furnishes the <br />Collector upon request with the names and addresses of the <br />subcontractors and the amounts paid to them; <br /> <br />As to bail bond brokerages, commission agent brokerages, mortgage <br />brokerages, real estate brokerages, securities brokerages, travel <br />agencies, and other similar businesses employing agents, brokers <br />and/or commissioned employees, "gross receipts" shall include the <br />total gross commissions or other receipts attributable to the <br />local office, agents, brokers and/or employees. <br /> <br />As to accountants, architects, attorneys, chiropractors, doctors, <br />dentists, optometrists, podiatrists, psychologists, veterinarians <br />and other professionals, either practicing solely, or in <br />partnership, or as a professional corporation, "gross receipts" <br />shall include the total gross fees or other receipts attributable <br />to services performed or otherwise rendered within the city. <br /> <br />As to other persons having a fixed place of business within the <br />city and providing a service or plying an o~cupatton or trade, or <br />involved in similar businesses, "gross recezpts" shall include <br />the total fees, commissions, or other receipts attributable to <br />that local location and/or employees. <br /> <br />As to building and loan associations, "gross receipts" shall <br />include: <br /> <br />(1) <br /> <br />(2) <br /> <br />Interest on real estate loans; <br /> <br />Loan fees of various kinds such as: Fee for <br />escrow, appraisal drawing papers, and other <br />similar charges; <br /> <br />(3) Bonuses received for prepayment of loans; <br /> <br />(4) Penalty charges on delinquent loans; <br /> <br />- 7 - <br /> <br /> <br />