Ordinance 3292 - Laserfiche WebLink

E, . a • . 1 i; ' i' is business activity with respect to T.,T ich tax liability is imposed sunder the provisions of this title ; (e) Any person in respect to the business of conducting boxing contests and sparring and/or wrestlin7 matches and exhibitions ' for the conduct of which a license must be Secured from the State Athletic Commission. (f) Any person in respect to the business of conducting race meets for the conduct of which a license must be secured from tithe State Horse Racing Commission. IO Any person in respect to his employment in the , I capacitlr of an employee or servant as distinguished from that of an independent contractor. . (h) Fraternal benefit societies, as defined in Rein. Rev. Stat . , section 7259, also Pierce ' s Perpetual Code 659-1, fraternal fire insurance associations, as described in subdivision �ithird of Rem. Rev. Sta.t. , section 7131, also Pierce ' s Perpetual Code 665-1 , and beneficiary corporations or societies organized under and existing by virtue of Rem. Rev. Stat. , sections 3872 to • 3883 , also Pierce ' s Perpetual Code 457-1 to 23 , inclusive: PROVIDING, • 1That such corporations or societies provide in their by-laws for the 1payTment of death benefits , as set forth in Rem. Rev. Stat . , section 13879, also Pierce ' s Perpetual Code 457-15 • (i) The gross sales or the gross income received by corporations which have been incorporated under any act of the Congress ! of the United States of America and whose principal purposes are to furnish volunteer aid to members of the armed forces of the United States and also to carry on a. system of national and international relief end to apply the same in miti; �ati_n_ the sufferings caused by pestilence , famine, fire , floods , and other national calamities and to devise and carry on measures for preventing the same . (j) Amounts derived from the lease, rental or sale of 1 real estate : Provided, however, that nothing herein shall be con- strued to allow a deduction of amounts derived from engaging in any ^business wherein a mere license to use or enjoy real property is `granted, or to allow a deduction of amounts received as commissions !from the sale or rental of real estate. 1 (k) National banks, state ba:n ,:s , trust companies, mutual; Isavings banks, building and loan and savings and loan associations 'with respect to their banking business, trust business or savings and loan business but not with respect to engaging in any other business itaxable hereunder, even though such other business be conducted iprimarily for the purpose of linuidatin the assets thereof. . i (1) The business of manufacturing, selling or distribu- ting motor vehicle fuel, as that term is defined in Chapter 58 , Laws of 1933, �.s amended. CI (m) Licuor as defined by State Law (Sec. 7306-3 , Hem. {Rev. Stat . ) a (n) Amounts derived by persons engaged in operating :chick hatcheries from the production and sale of chicks and hatching 'eggs. 1 1 - 9 -