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567 <br /> <br />As to bail bond brokerages, commission agent brokerages, mortgage <br />brokerages, real estate brokerages, securities brokerages, travel <br />agencies, and other similar businesses employing agents, brokers <br />and/or commissioned employees, "gross receipts" shall include the <br />total gross commissions or other receipts attributable to the <br />local office, agents, brokers and/or employees. <br /> <br />As to accountants, architects, attorneys, chiropractors, doctors, <br />dentists, optometrists, podiatrists, psychologists, veterinarians <br />and other professionals, either practicing solely, or in <br />partnership, or as a professional corporation, "gross receipts" <br />shall include the total gross fees or other receipts attributable <br />to services performed or otherwise rendered within the city. As <br />to other persons having a fixed place of business within the city <br />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 other 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 />(2) <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 />(3) Bonuses received for prepayment of loans; <br /> <br />(4) Penalty charges on delinquent loans; <br /> <br />(5) Tax service fees; <br /> <br />(6) Interest on personal loans to depositors and; <br /> <br />(7) 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, the following shall be <br />excluded from "gross receipts:" <br /> <br />(i) <br /> <br />Interest and dividends earned from the placing <br />of surplus funds in bonds, securities, or <br />federal home loan banks; <br /> <br />(ii) Payments received on the principal amount of <br /> outstanding loans; <br /> <br />(iii) Sale of capital assets used in the conduct of <br /> the business; <br /> <br />- 7 - <br /> <br /> <br />