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Such constructing or improving, unless the charge tYaofor is stated
separately from other charger. made in connection with the work per-
formed, under such rules as the City Clerk may prescribe.
The said term shall not include the sale of or charge made for
labor and services rendered in respect to the mere dbaning, fumigating,
razing, or moving of existing buildings or structures, or the building,
repairing or improving of any publicly owned street, place, road,
highway, bridge or trestle which is used or to be used primarily for
foot or vehicular traffic, nor sh U. it include sales of feed,seed,
fertilizer, and spray materials to persons for the purpose of produc-
ing for sale any agricultural product whatsoever, including milk,
eggs, wool, fur, meat, honey or other substances obtained from animals,
birds or insects.
(e) SALE AT WHOLESALE The term "sale at wholesale" or "wholesale
sale" means any sale of tangible personal property and any sale of or
charge made for labor and services rendered in respect to real or per-
sonal property, which is not a sale at retail.
(f) GROSS PROCEEDS OF SALES The term "gross proceeds of sales"
means the value proceeding or accruing from the sale of tangible
personal property and/or for services rendered without any deduction
on account of the cost of property sold, the cost of materials used,
labor oosts, interest, discount paid, delivery costs, taxes, or any
other expense whatsoever paid or.accrued and without any deduction
on account of losses.
(g) GROSS INCOME The term "gross income of the business" means
the value proceeding or accAVing by reason of the transaction of the
business engaged in and includes gross proceeds of sales, compensation
for the rendition of services, gains realized from trading in stocks,
bonds or other evidences of indebtedness, interest, discount, rents,
royalties, fees, commissions, dividends, and other emoluments however
designated, all without any deduction on account of the cost of tang -
ible property sold, the cost of materials used, labor costs, interest,