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without any deduction therefrom on account of the cost of the property sold, the <br />cost of the materials used, labor, or service costs, interest paid or payable or <br />losses or other expenses whatsoever. <br />Excluded from such term shall be cash discounts allowed and taken on sales, any <br />tax required by law to be included in, or added to, the purchase price and <br />collected from the consumer or purchaser, and such part of the sale price of <br />property returned by purchasers upon recission of the contract of sale as is <br />refunded either in cash or by credit. <br />"Nome occupation" means an occupation customarily carried on by the <br />resident of a dwelling as a secondary use within the same dwelling and in <br />connection with which there is no person employed, no sound audible beyond such <br />dwelling, no display, no advertising and no selling of a commodity upon the <br />premises. <br />"Jobbing business" means any business conducted solely for the purpose of <br />selling goods, wares or merchandise in job lots to wholesale merchants for resale <br />at wholesale to the trade by such wholesale merchants. <br />"Person" means any domestic or foreign association, syndicate, joint stock <br />corporation, partnership of every kind, club, business or common law trust, <br />society, and individual transacting and carrying on any business in the Town. <br />"(quarter" means a period of three calendar months. The quarters begin on <br />the first day of January, April, July and October of each year. The quarter <br />shall include fractions thereof. <br />"Retail business means any business conducted for the purpose of selling, <br />or offering to sell, any goods, wares or merchandise, other than as a part of a <br />"wholesale business" and "jobbing business." <br />MC <br />