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(j) As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the
<br />United States Code, as the same now exists or as hereafter amended, if paid by the dealer or collected
<br />by him or her from the purchaser;
<br />(k) Cash value of sales, trades, transfers or other transactions as made between separate departments,
<br />divisions or units of any single business entity;
<br />(1) Sales for convenience where sales of new goods, wares or merchandise are made by a person engaged
<br />in selling such articles to another person engaged in selling like or similar articles:
<br />(1) Where the primary purpose of the particular transaction of sale is to accommodate the purchaser
<br />rather than to make a sale in the ordinary course of business and the price paid is essentially the
<br />book value of the article;
<br />(2) Where, in the particular kind of business involved, a similar manner of dealing is frequent or
<br />customary in the circumstances under which the particular sale is made; and
<br />(3) Where goods, wares or merchandise of like or similar kind and of substantially equivalent value
<br />to that which was sold is received in consideration.
<br />As to general contractors and other similar businesses, "gross receipts" shall not include that portion of the
<br />receipts of a general contractor which represents payments to subcontractors, provided that such subcontractors
<br />are licensed under this Chapter and provided the general contractor furnishes the collector upon request with the
<br />names and addresses of the subcontractors and the amounts paid to them.
<br />As to bail bond brokerages, commission agent brokerages, mortgage brokerages, real estate brokerages,
<br />securities brokerages, travel agencies, and other similar businesses employing agents, brokers and/or
<br />commissioned employees, "gross receipts" shall include the total gross commissions or other receipts attributable
<br />to the local office, agents, brokers and/or employees.
<br />As to accountants, architects, attorneys, chiropractors, doctors, dentists, optometrists, podiatrists,
<br />psychologists, veterinarians and other professionals, either practicing solely or in partnership or as a professional
<br />corporation, "gross receipts" shall include the total gross fees or other receipts attributable to services performed
<br />or otherwise rendered within the city.
<br />As to other persons having a fixed place of business within the city and providing a service or plying an
<br />occupation or trade or involved in similar businesses, "gross receipts" shall include the total fees, commissions or
<br />other receipts attributable to that local location and/or employees.
<br />As to a business established outside the city but maintaining a local office or establishment or facility, within
<br />the city through an agent, broker or employee, "gross receipts" shall include the total sales or receipts attributable
<br />to the local office or establishment or facility, agent, broker or employee.
<br />As to a business established outside the city but transacting and carrying on business within the city, or
<br />otherwise performing or rendering services negotiated or contracted for within the city, whether or not by a
<br />principal or through an agent or employee, "gross receipts" shall include the total fees, commissions or other
<br />receipts attributable to the business activity conducted.
<br />As to any business, whether established within or established outside the city, in the event separate sales or
<br />receipt records are not maintained for a local office or establishment or facility, agent, broker or employee, or in
<br />the event any retailing, wholesaling, manufacturing or processing activity conducted thereat does not generate
<br />gross receipts as hereinabove defined, or in the event said local office or establishment or facility, agent, broker or
<br />employee is engaged in providing administrative or management related services, to include, but not limited to,
<br />record keeping, data processing, research and development, advertising, public relations, personnel administration
<br />or legal services, in connection with sales or services performed or rendered elsewhere, the business tax shall be
<br />based upon an amount which bears the same proportion to the total gross receipts of the business which cost of
<br />maintaining said local office, facility, local agent, broker or employee bears to the total cost of maintaining said
<br />City of Santa Ana RFP No. 23-165 Page 68 of 196
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