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Section 19. Interrogatories of Applicant for License: As oneof the means of ascertaining the amount of any license tax, the Con~issioner of the Revenue or any duly sworn deputy may pro- pound interrogatories to such applicant and use such other evidence as '."he may procure; Such interrogatories shall be answered under oath. applicant refusing tb answer such-interrogatories under oath shall be fined not less than $25.00 or more than $100.00. Section 20. Freight and Other Deductible Items: In computing license taxes on merchants and others under this ordinance, an allowance for freight and other d~ductible items shall be ~ade in all cases where the State Tax Code of Vxrginia prowdes that the*, same shall be allowed in computing State license taxes on merchant~ and others~ and such allowance shall be on the same basi~ as that provxded by said Tax Code for such State license taxes. Provided, further that no deductions shall be allowed unless gross receipts or other basis are reported and deductions itemized. · Section 21o Gross Receipts. The term "gross receipts" shall mean the gros~ receipts for preceding year from any business, profession, trade, occupation, vocation, calling or activity, including fees, commissions, brokerage charges and rentals and property of any kind, nature or descriptio%frem either sales made or services rendered without any deduction therefrom on accoung:of cost of the property sold, the cost of materials, labor or servicesor other costs, interest or discounts paid, or any expense , whatsoever, and shall include in the case of merchants the amount o£ the sale price of supplies and goods furnished or to be used by the licensee .. or his family or other persons for which no charge is made; provided, 'however, that the term "gross receipts,' with respect to licensees deal- ing in articles or services upon which there is l~vied a direct excise tax by the United States shall not include, when paid by them, such excise tax payment to the United States Government, provided further that any local sales or excise tax collected for the State or City may be excluded from gross receipts. The term "gross receipts" when used in connection with, or i~ , financial transactions for the preceding year involving the ~ sale of notes~ stocks~ bonds~ or other securities, or the loan, toilet"2 ~ tion, or advance of money, or the discounting of notes~ bills or other ~.~e¥idences Of debts~ shall be deemed ~o mean gross interest, gross dis-.i. ~.~ count~ gross commissions, or the othe~ gross receipts earned by~eans ~ of, or resultxng from such £xnanc~al transactxons, bu~ the te~m ~ receipts" shall no~ include Smounts received as p~ymen~s o~ debts. The calculat on o£gross receipts ~o~ either a cash dr~accrual bas pur~