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. "Business" shall mean a course of dealing which requires the <br />time, attention and labor of the person so engaged for the purpose <br />of earning a livelihood or profit. It implies a continuous and <br />regular course of dealing, rather than an irregular or isolated <br />transaction. A person may be engaged in more than one business. <br />The following activities shall create a rebuttable presumption that <br />a person is engaged in a business: (i) advertising or otherwise <br />holding oneself out to the public as being engaged in a particular <br />business or (ii) filing tax returns, schedules and documents that <br />are required only of persons engaged in a trade or business. <br />"Commissioner" shall mean the Commissioner of the Revenue of <br />the City of Charlottesville. <br />"Contractor" shall have the meaning prescribed in Virginia <br />Code Section 58.1-3714(B), whether such work is done or offered to <br />be done by day labor, general contract or subcontract. <br />"Definite place of business" shall mean an office or a <br />location at which occurs a regular and continuous course of dealing <br />for thirty (30) consecutive days or more. A definite place of <br />business for a person engaged in business may include a location <br />leased or otherwise obtained from another person on a temporary or <br />seasonal basis and real property leased to another. A person's <br />residence shall be deemed to be a definite place of business if <br />there is not a definite place of business maintained elsewhere and <br />• the person is not subject to licensure as a peddler or itinerant <br />merchant. <br />"Financial services" shall mean the buying, selling, handling, <br />managing, investing, and providing of advice regarding money, <br />credit, securities, or other investments. <br />"Gross receipts" shall mean the whole, entire, total receipts, <br />without deduction. Gross receipts shall not include any amount not <br />derived from the exercise of the licensed privilege to engage in a <br />business or profession in the ordinary course of business. Gross <br />receipts shall include all income from any business, profession, <br />trade, occupation, vocation, calling or activity, including cash, <br />credits, fees, commissions, brokerage charges and rentals, and <br />property of any kind, nature or description, from either sales made <br />or services rendered without any deductions therefrom on account of <br />cost of the property sold, the cost of materials, labor or service <br />or other costs, or any expense whatsoever; provided, the term <br />"gross receipts" with respect to manufacturers and wholesale <br />merchants manufacturing or dealing in articles upon which there is <br />levied a direct excise tax by the United States shall not include <br />such excise tax payments to the United States Government. The term <br />"gross receipts" when used in connection with or in respect to, <br />financial transactions involving the sale of notes, stocks, bonds <br />or other securities, or the loan, collection or advance of money, <br />or the discounting of notes, bills or other evidences of debt, <br />• shall be deemed to mean the gross interest, gross discount, gross <br />commission or other gross receipts earned by means of, or resulting <br />Page 3 of 34 <br />