§ 150-951. General definitions.

For the purposes of this article, unless the context clearly otherwise requires or unless otherwise defined in specific portions of the article, the following words shall have the respective meanings ascribed to each in this section.

Business includes any business, trade, profession, occupation, vocation, or calling.

Regulation 150-951(1) Business.

"Business" as defined in this section means any activity reasonably expected to result in gain, benefit or advantages, either directly or indirectly; the fact that operations resulted in a loss or did not provide the expected benefits or advantages would not eliminate an activity from the definition of "business". This definition is intended so that some degree of continuity, regularity or permanency be involved so that the doing of any single act pertaining or related to a particular business would not be considered engaging or carrying on that business; a series of such acts would be so considered.

Continuous employment, occupation, or profession engaged in for livelihood which occupies the majority of time and attention, or activity in which time and capital are invested on future outcome are included in the meaning of business, just as barter or exchange of things, rights, or services for value are defined as business. It is not necessary for any activity to constitute the sole occupation to remain within the intended definition.

The term "business" does not include isolated and occasional sales by persons who do not hold themselves out as engaged in business. This exclusion clearly applies to sales made by the owners of property acquired for use or consumption, and who are not engaged in selling similar property on a repeated or continuing basis.

Whether an activity constitutes "business" demands an analysis of the continuing nature of the activity, and may change with respect to any particular person. As an example, trustees or receivers conducting a continuing retail merchandising activity, even though solely by court order, would be considered to be in the merchandising business, while the sale conducted by the same trustees or receivers in order to liquidate the business pursuant to a later court order would not be considered to be in business. Further, the occasional sale of used equipment made by a person engaged in the equipment rental business would not to constitute the business of selling equipment, but if the same lessor of equipment frequently, routinely or continuously offered used equipment for sale, then he would be engaged in that business.

Collector, for the purpose of this article, is the director of finance, collector of revenue, treasurer, or other appointees of the director.

Contractor is synonymous with the term "builder" and means a person, firm, partnership, corporation, association, or other organization, or a combination of them, which undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structure or works in connection therewith and includes subcontractors and specialty contractors. As such, the word, "contractor" shall include oil field service contractors, which shall consist of those contractors performing general oil well servicing, maintenance, and construction when conducted as a single company unit. "General oil well servicing" shall include welding, pipe coating, pipe inspection, wireline service, automation, work over, logging, analysis, seismograph, installing and servicing equipment, packing, platform work, perforating, and completion.

Regulation 150-951(3). Contractor.

The term "contractor" shall include, but [is] not limited to, plumbers, electricians, carpenters, roofers, installers (air conditioners, heating units, carpeting, floors, tile, siding, machinery, equipment, gutters, alarm systems, etc.) painters, bricklayers, masons, welders, and well drillers.

Contractor's gross receipts, for the purposes of computing the license fee provided for in section 150-965 of this article, are determined the same for all contractors, whether or not they have a lump sum contract or a cost plus contract. The gross receipts for a lump sum contract are based on the actual amount of the contract, whereas, the gross receipts for a cost plus contract are based on the actual cost of the contract to the owner including the amount added thereto as a fee.

Regulation 150-951(4). Contractor's gross receipts.

Gross receipts for all contractors, whether lump sum or cost plus, are to include those receipts received for performing contracted services. This means that under a lump sum contract, the amount of the contract is used to compute the license tax under section 150-965 subject to the provisions provided for contractors under section 150-972(a) of this chapter. In the case of a cost plus contract, gross receipts include the cost of the contract plus the fees associated with that contract or contracts. Those fees can be based on a percentage or on a flat fee. Nevertheless, all revenue received as a result of the contract are included in the computation of the license tax.

Fixed location, for the purpose of this article, means any permanent structure which is used to provide goods or services to consumers.

Gross commissions for travel agencies is defined as fees earned on the sales of tickets and provision of other services and shall not include actual ticket prices. For carrying on each business of travel agency, the license tax shall be based on gross commissions.

Gross income for real estate brokers is defined as those fees from any source deposited into the real estate broker's agency's general fund account less escrow deposits, and less fees paid to cooperating real estate brokers. For carrying on each business of real estate broker, the license tax shall be based on gross income. Notwithstanding any provisions herein to the contrary, the maximum amount paid by a real estate broker shall be $2,200.00.

Peddler, for the purpose of this article, means any person who for himself or any other person, goes from house to house, or place to place, or store to store, exposing and selling the merchandise which he carries with him and delivering the same at the time of, or immediately after, the sale or without returning to the base of business operation between the taking of the order and the delivery of the goods; however, any person who uses the same vehicle or a combination of one or more vehicles for the purpose of taking orders and delivering merchandise, regardless of the fact that the vehicle returns to the base of operations between the taking of the order and the delivery of the merchandise, shall be deemed a peddler, unless such person can show that the merchandise delivered is accompanied by an invoice or delivery ticket prepared at the base of operations and which conforms to the original order and that the person delivering the merchandise has permitted no deviation from the original order by allowing the purchaser to reject, cancel, increase, or decrease the quantity at the time of delivery or to offset against such quantity any merchandise delivered at a prior time which is being returned. This extension of the meaning of the term "peddler" shall not be interpreted so as to prevent rejection or cancellation of bona fide orders or the return of inferior merchandise, but shall be construed so as to prevent persons peddling merchandise from escaping their tax liability by subterfuge through means of so-called "standing order" or blanket advance orders, increase and decrease in quantities at the time of delivery, arbitrary rejections and cancellations, and offset of merchandise returned by reason of nonsale rather than obligation of warranty, all of which are hereby declared to be mere devices to prevent normal methods of operations so as to disguise the business of a peddler as an ordinary wholesale business. "Peddler" shall include, but is not limited to, hawkers, itinerant vendors, and any retail dealers not having a fixed place of business.

Regulation 150-951(8). Peddler.

The definition of "peddler" includes but is not limited to the following vendors:

(1)

Roadside vendors;

(2)

Temporary stands;

(3)

Sales made from motor vehicles;

(4)

Farmers vending from locations removed from their farms.

Person includes an individual, firm, corporation, partnership, limited liability company, association, or other legal entity.

Regulation 150-951(9). Person.

As used in this article, the word "person" includes both natural persons or artificial persons, including corporations, partnerships, limited liability companies, estates, trusts, business trusts, syndicates, cities and parishes, municipalities, the state of Louisiana, any district or political subdivision, department or division thereof, any board, agency, or other instrumentality thereof, acting unilaterally or as a group or combination, as well as receivers, referees in bankruptcy, agricultural associations, labor unions, firms, co-partnerships, joint ventures, associations, singularly or in the plural, who have the legal right or duty whether explicit, implied or assumed, to perform any of the transactions described in this article.

Retail dealer to institutional consumers, for the purpose of this article, includes all businesses selling, at retail from a fixed place of business, merchandise to dairymen, cattlemen, or farmers, to federal, state, parish, or municipal governments or institutions, to educational or charitable institutions, to hospitals, manufacturers, public utility companies, processors, refiners, fabricators, contractors, severers of natural resources, carriers of freight or passengers, pipe lines, hotels, and restaurants provided that such sales constitute the major portion of the business.

Separate location, as used in section 150-955 of this article, exists unless a similar or associated type of business is operated as a unit under a single roof or on the same contiguous tract of land.

Regulation 150-951(11). Separate location.

The phrase "separate location" is defined to clarify license requirements as cited in section 150-955 (separate licenses required for each location, based on primary class of business). The definition covers situations in which a business owner conducts more than one business under one roof or on the same parcel of land. The owner needs only one license as long as the businesses are similar or of an associated nature. The key phrases in the definition are "similar or associated type of business" and "operated as a unit". Similar types of businesses would be retail and retail, service and service, wholesale and wholesale, whereas associated type of businesses would be retail and wholesale, retail and repair, retail and rental, etc. It should be noted that these operations must be operated as one unit.

The definition is not intended to cover mall or shopping center situations which are operated under one roof or on the same parcel of land.

In determining whether a business is operated as a unit, the following criteria should be met:

(1)

Same ownership;

(2)

A common set of books and records are to be maintained;

(3)

The businesses must be held out to the general public as one unit (common trade name, common customer contact point, etc.);

(4)

An interdependency exists.

Wholesale dealer, for the purpose of this article, except as specifically provided in this article, means any person who sells to other dealers who in turn resell.

(Code 1956, § 70-1; Ord. No. 19,937, § I, 12-1-00)