A. “Person” includes individuals, firms, co-partnerships, private and municipal corporations, public utility districts, and other associations of persons whether acting by themselves or by servants, agents or employees.

B. “Gross income” means the value proceeding or accruing from the sale of tangible property or service and receipts, including all sums earned or charges whether received or not, by reason of the investment of capital in the business engaged in, including rentals, royalties, fees or other emoluments, however designated (excluding receipts or proceeds from the use or sale of real property or an interest therein, and proceeds from the sale of notes, bonds, mortgages, or other evidence of indebtedness or stocks and the like) and without any deduction on account of the property sold, the costs of the materials used, labor costs, interest or discount paid, or any expenses whatsoever, and without any deduction on account of losses.

C. “Taxpayer” includes any person, firm or private and municipal corporation liable to pay the tax under this chapter. (Ord. 2928 § 2, 2014; Ord. 2301 § 2, 1993)