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O95 <br /> <br />As to other persons having a fixed place of business within the <br />city and providing a service or plying an occupation or trade, or <br />involved in similar businesses, "gross receipts" shall include <br />the total fees, commissions, or ot~ier receipts attributable to <br />that local location and/or employees. <br /> <br />As to building and loan associationS, "gross receipts" shall <br />include: <br /> <br />(1) <br /> <br />(3) <br /> <br />(4) <br /> <br />Interest on real estate loans; <br /> <br />Loan fees of various kinds such as: Fee for <br />escrow, appraisal drawing papers, and other <br />similar charges; <br /> <br />Bonuses received for prepayment of loans; <br /> <br />Penalty charges on delinquent loans; <br /> <br />(6) <br /> <br />(7) <br /> <br />Tax service fees <br /> <br />Interest on personal loans to depositors and; <br /> <br />Receipts over and above the recovery of <br />principal from the sale of mortgages or other <br />evidence of money due from loans. <br /> <br />As to building and loan associations, <br />excluded from "gross receipts:" <br /> <br />(i) <br /> <br />(ii) <br /> <br />(iii) <br /> <br />the following shall be <br /> <br />Interest and dividends earned from the <br />placing of surplus funds in bonds, <br />securit ies, or federal home loan banks; <br /> <br />Payments received on the principal amount of <br />outstanding loans; <br /> <br />Sale of capital assets used in the conduct of <br />the business; <br /> <br />Payments made to other building and loan <br />associations which represents their share of <br />interest under participation agreements; and <br /> <br /> (v) Gains or losses on the sale of real estate <br /> acquired by foreclosure. <br /> <br />As to a business established outside the city but maintaining an <br />office within the city through an agent, broker, or employee, <br />"gross receipts" shall include the total sales or receipts <br />attributable to the local office or facility, agent, broker or <br />employee. <br /> <br /> <br />