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property sold, the cost of the materials used, labor or service costs, interest paid ~r payable, or losse.s or other expenses whatsoever, re- ceipts of agents, brokers, or trustees received as commissions or fees earned or charges of any nature made or compensation of any nature re- ceived for the performance of any services as agent, broker, or trustee, or profits received when such agent, broker, or trustee participates as a principal in any transaction. The following shall be excluded from annual gross receipts provided that the books of account segregatE: the amounts so as to reflect these exclus ions: (1) Cash and trade stamp discounts allowed and taken on sales; (2) Value of property accepted as part 'o£ the purchase price for subsequent reaale; (3) Any sales and excise taxes collected which are separately stated and collected for and paid to a governmental agency-; (4) Such part of the sale price of property returned by the purchaser as is refunded either in cash or by credit; (5) Receipts of refundable deposits, except that refundable deposits forfeited and tsken into income of the business shall not be excluded; (6) Collection for others where the business is acting as an agent or trustee to the extent that payments are made to those for whom collected. (7) Sales of real estate or insurance policies by an agent or broker; or sales of commodities by a commission broker, ex- cept that portion of the sale which represents commissions or other income to the agent; That portion of the receipts of a general contractor which represents payments to subcontractors, providing suc_~.sub- contractors are licensed under this ordinance. ' ~' (9) Liquor sales in an amount which~ if taxed at the rate of $1.00 per thousand dollars of sales would yield a revenue. equal to the annual license fee~ or the actual receipts from liquor sales, whichever is the lesser. (lO) From the receipts of fending machine companies, the sum of ten thousand dollars for each automatic vending ma- chine licensed in University City. Section 901.16 Closin~ hours, dry cleanin~ establishments: It shall be unlawful for any dry cleaning establishment, as herein defined, to remain open after the hour of 11:59 P.M., or to reopen before 7:00 A.M. on the following day. A dry cleaning establishment, when used in this article, shall mean any place, building er structure, room, establishment or portion thereof which is used for the purpose of dry cleaning of clothing, materials er fabrics. Any place where a self-service machine is rented for compensa- tion for the dry cleaning of clothi~, materials or fabrics on a time or "per load" basis shall be within the provisions of this article. Section 901.17 Closin~ hours, laundry and laundromat establishments:~ It shall be unlawful for any laundry or laundromat establishment as herein defined, to remain open after the hours of 11:59 P.M.. or to reopen before 7:0OA.M. of the following day. A laundry or laundromat establ~mshment, as uaed in this article, shall mean any place, building or structure, room, establishment or