A sale shall be deemed made at the Airport if: (1) the merchandise or services are ordered at the Airport and filled at the Airport or elsewhere or (2) if the merchandise or services are ordered elsewhere, but the order is filled at the Airport or the merchandise or services are delivered from the Airport. Losses due to " bad" checks or credit cards are the responsibility of the Contractor and shall not be deducted from gross receipts.
Gross receipts means the total amount received or realized by, or accruing to the Contractor from all cash or credit sales at the Airport of services, materials, or other merchandise made pursuant to the privileges authorized by this Contract. If Grantee offers additional services of a wholly local nature which if in existence on or before Jwould have been included with the definition of Gross Receipts, such services shall be included from the date of the offering of such services within the City. Uncollectible and late charges shall not be included within gross receipts. Gross receipts shall be reduced by bad debt expenses. All other revenues, including, but not limited to, revenues from extended area service, the sale or lease of unbundled network elements, nonregulated services, carrier and end user access, long distance, wireless telecommunications services, lines providing only data service without voice services processed by a telecommunications local exchange service provider, private line service arrangements, internet, broadband and all other services not wholly local in nature are excluded from gross receipts. Gross receipts means only those receipts collected from within the corporate boundaries of the City enacting the contract franchise and which are derived from the following: (1) Recurring local exchange service for business and residence which includes basic exchange service, touch tone, optional calling features and measured local calls (2) Recurring local exchange access line services for pay phone lines provided by Grantee to all pay phone service providers (3) Local directory assistance revenue (4) Line status verification/ busy interrupt revenue (5) Local operator assistance revenue (6) Nonrecurring local exchange service revenue which shall include customer service for installation of lines, reconnection of service and charge for duplicate bills and (7) Revenue received by Grantee from resellers or others which use Grantee’s Facilities. Gross receipts taxes differ from common sales taxes because while regular sales taxes usually only apply to retail transactions, a gross receipts tax applies to.
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