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2 of the State Revenue and Taxatior now exists or as hereafter amended (J) As to a retail gasoline dealer, th~ tax imposed by Section 4041 oflTit] States Code, as the same now exist~ amended, if paid by the dealer or her from the purchaser; (k) Cash value of sales, trades, trans transactions as made between separ~ divisions, or units of any single (1) Sales for convenience where sales or merchandise are made by a persor such articles to another person enl or similar articles: (1) Where the primary purpose o transaction of sale is to ac purchaser rather than to m~ ordinary course of business essentially the book value c (2) Where, in the particular k~ involved, a similar manner c or customary in the cireumst particular sale is made; an¢ (3) Where goods, wares, or merck similar kind and of subStan! value to that which was sole cons iderat ion; As to general contractors and other s~mtla receipts" shall not include that portion of general contractor which represents payment~ provided that such subcontractors are licen~ chapter, and provided the general contracto~ Collector upon request with the names and ac subcontractors and the amounts paid to them As to bail bond brokerages, commission agen brokerages, real estate brokerages, securit: agencies, and other similar businesses empl( and/or commissioned employees, "gross recei! total gross commissions or other receipts a! local office, agents, brokers and/or employ~ As to accountants, architects, attorneyS, ct dentists, optometrists, podiatrists, psycho] and other professionals, either practicing partnership, or as a professional corpoFat~ shall include the total gross fees or o~her to services performed or otherwise rendered -6 Code, as the same special motor fuel e 26 of the United or as hereafter ollected by him or ers, or other te departments, usiness entity; f new goods, wares, engaged in selling aged u~ selling like the particular commodate the e a sale in the and the price paid f the article; is d of business f dealing is frequent ances under which the andise of like or ially equivalent is received in businesses, "gross the receipts of a to subcontractors, ed under this furnishes the dresses of the brokerages, mortgage .es brokerages, travel ying agents, brokers .ts" shall include the tributable to the :es o ,iropractors, doctors, oglsts, veterinarians olely, or in n, "gross receipts" receipts attributable within the city.