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(g) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded; (h) As to alcoholic beverages, that portion of the receipts of a manufacturer, transporter, retailer or wholesale distributor generated or otherwise collected from the manufacture, transport, retail or wholesale of intoxicating liquors within the state pursuant to Article XX, Section 22 of the State Constitution; (i) As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the State Revenue and Taxation Code, as the same now exists or as hereafter amended; (j) As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, as the same now exists or as hereafter amended, if paid by the dealer or collected by him or her from the purchaser; (k) Cash value of sales, trades, transfers or other transactions as made between separate departments, divisions or units of any single business entity; (1) Sales for convenience where sales of new goods, wares or merchandise are made by a person engaged in selling such articles to another person engaged in selling like or similar articles: (1) Where the primary purpose of the particular transaction of sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business and the price paid is essentially the book value of the article; (2) Where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made; and (3) Where goods, wares or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received in consideration. As to general contractors and other similar businesses, "gross receipts" shall not include that portion of the receipts of a general contractor which represents payments to subcontractors, provided that such subcontractors are licensed under this chapter and provided the general contractor furnishes the collector upon request with the names and addresses of the subcontractors and the amounts paid to them. Ordinance No. NS-2841 Page 4 of 29