COM 0634.002 2006-2008 - Laserfiche WebLink

Home

grocery stores) but uses a system where a customer request is entered into a tracking device and merchandise is pulled form the warehouse. Merchandise with a footprint greater than 4 square feet is not included in this exception for pulling stock from a warehouse. LONG BEACH DEFINITION OF SUPERSTORE For example, the city of Long Beach, CA defines superstore as: "Superstore" means a major development retail project that sells from the premises good and merchandise, primarily for personal or household use, and whose total Sales Floor Area exceeds 100,000 square feet and which devote more than 10 percent of sales floor area to the sale of Non- Taxable merchandise(1) This definition excludes wholesale clubs or other establishments selling primarily bulk merchandise and charging membership dues or otherwise restricting merchandise sales to customers paying a periodic assessment fee.(2) This definition also excludes the sale or rernal of motor vehicles except for parts and accessories, and the sale of materials used in construction of buildings or other structures, except for paint, fixtures and hazdwaze. The above definition shall apply to the cumulative sum of related or successive permits which are part of a lazger groject, such as piecemeal additions to a building, or multiple buildings on a lot as determined by the Director of Planning and Building. For the purpose of this definition, "Sales Floor Area" means interior building space devoted to the sale of merchandise, but excludes restrooms, office space, storage space, automobile service floor azea of a single business establishment, the aggregate squaze footage of all adjacent stores that share common check stands, management of the business operation of such adjacent stores, warehouses, or distribution facilities shall be considered a single business establishment. For the purpose of this definition, "Non taxable Merchandise" means products commodities or items not subject to California state sales tax.(3) The definition ofnon-taxable merchandise shall not include without limitation, Sales Floor Area devoted to any of the following categories: services, including the services of a chiropractor, optometrist, optician, physician, surgeon, podiatrist, dentist, spa, gym, nail salon, and travel accommodation services; theaters and other entertainment uses; and food product sold through vending machines.(4) (1) Here non-taxable merchandise for California includes groceries. That is not the case in Hawaii. (2) Here the definition seems to exclude stores such as Costco because they sell in bulls and charge a membership fee. I would not recommend such an exclusion for the Big Island. (3) This is a major difference between California that has some items exempt from tax and Hawaii that includes tax on services and everything else. (4) These are interesting allowances and should be considered by the council as to whether or not they should be exempt from space determination and product courrting, 4