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TAXES ON LICENSES 35 <br />to pay any separate vending machine license on such coin- <br />operated machines which are located on the premises of their <br />place of business. <br />91. General Provisions. <br />(a) Definitions: <br />A like license shall be required of any firm, joint stock <br />company or corporation as provided for in this ordinance for <br />a person or firm. <br />The construction and definition of the subjects as taxed <br />under this ordinance shall be the same as is provided for under <br />the tax laws of the State of Virginia unless otherwise pro- <br />vided. <br />(b) Gross Receipts. <br />The term "gross receipts" as used in this ordinance shall <br />mean the gross receipts from any business, profession, trade, <br />occupation, vocation, calling or activity, including cash, cred- <br />its, fees, commissions, brokerage charges and rentals, and <br />property of any kind, nature or description, from either sales <br />made or services rendered without any deduction therefrom <br />on account of cost of the property sold, the cost of materials, <br />labor or service or other costs, interest or discounts paid, or <br />any expense whatsoever, and shall include in case of mer- <br />chants the amount of the sale price of supplies and goods <br />furnished to or used by the licensee or his family or other per- <br />son for which no charge is made, provided, however, that the <br />term "gross receipts" with respect to manufacturers and <br />wholesale merchants manufacturing or dealing in articles up- <br />on which there is levied a direct excise tax by the United <br />States shall not include such excise tax payments to the United <br />States Government. <br />The term "gross receipts" when used in connection with, <br />or in respect to, financial transactions involving the sale of <br />notes, stocks, bonds, or other securities, or the loan, collection <br />or advance of money, or the discounting of notes, bills or other <br />evidences of debt, shall be deemed to mean the gross, interest, <br />gross discount, gross commission, or other gross receipts <br />earned by means of, or resulting from such financial trans- <br />actions, but the term "gross receipts" shall not include <br />amounts received as payment of debts. <br />The- term "gross receipts" shall include the gross receipts <br />from all sales made from a place of business within the City, <br />