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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />29 <br />30 <br />31 <br />32 <br />I.,f <br />(7) As to property management, the gross receipts <br />involving four (4) or less residential units and a lessor of only <br />one commercial rental unit; <br />(8) As to a retail gasoline dealer, a portion of <br />his receipts from the sale of motor vehicle fuels equal to the <br />motor vehicle fuel license taxes imposed by, and previously paid <br />pursuant to, the provisions of Part 2 of Division 2 of the <br />Revenue and Taxation Code of the State; <br />(9) As to a retail gasoline dealer, the special <br />motor fuel taxes imposed by the provisions of Section 4041 of <br />Title 26 of the United States Code if paid by the dealer or <br />collected by him from the consumer or purchaser; and <br />(10) Uncollectible chargeoffs. <br />(e) "Person" shall mean and include all domestic and <br />�foreign corporations, associations.syndicates, Joint stock <br />corporations, partnerships of every kind, clubs, businesses, <br />common law trusts, societies, and individuals transacting and <br />carrying on any business in the City other than as an employee. <br />(f) "Sale" shall mean and include the transfer, in any <br />manner or by any means whatsoever, of title to property for a <br />consideration of any property; and a transaction whereby the <br />possession of property is transferred and the seller retains the <br />title as security for the payment of the price. Such definition <br />shall not be deemed to exclude any transaction which is or which, <br />in effect, results in a sale within the contemplation of law. <br />(g) "Sworn statement" shall mean an affidavit sworn to <br />before a person authorized to take oaths, or a declaration or <br />certification made under penalty of perjury. <br />-3- <br />I <br />