SEC. 21.47. GROSS RECEIPTS FUND CLASS 7.

(Added by Ord. No. 178,101, Eff. 1/9/07.)

For every person engaged in the business of Commission Broker and Independent Telemarketing, Tax Rate D, as set forth in Section 21.33(d), shall be applicable.

(a) COMMISSION BROKERS. Commission Broker means any person engaged in the business of buying and selling of goods, wares or merchandise by a person to the extent that the person:

1. Does not engage in the business of manufacturing, refining, fabricating, milling, treating or other processing of the goods, wares or merchandise bought and sold and, does not cause the goods, wares or merchandise to be manufactured, refined, fabricated, milled, treated or otherwise processed;

2. Does not obtain or retain title to the goods, wares or merchandise, except while the goods, wares or merchandise may be in transit, or for short periods of time before transportation commences or after it ceases; and

3. Does not store or warehouse the goods, wares or merchandise, except while the goods, wares or merchandise are actually in transit, or for short periods of time before transportation commences or after it ceases.

(b) INDEPENDENT TELEMARKETING AGENCY. Independent Telemarketing Agency means any person who engages in the business of marketing services or goods, wares or merchandise on behalf of three or more clients continuously, none of which has any ownership interest in the person, by use of a telecommunications device at a call center. An Independent Telemarketing Agency shall not include a person who sells their own services or goods, wares or merchandise. A call center means a location in which 25 or more persons are continuously employed or utilized to make and/or receive telephone calls by means of a centralized telecommunications system.