18.1.4.030 Definitions.

As used in this Chapter, the following terms mean:

(a) "Engaging in business" means carrying on or causing to be carried on any commercial activity involving the exchange of money or other valuable consideration for goods or services.

(b) "Gross Receipts" are the total amount of money or value of other consideration received from selling goods, renting or leasing property, or from performing services within Pueblo lands.