In Hospital Medical Collections, Inc. v. City of Los Angeles (1976) 65 Cal.App.3d 46, the court stated: "We note, first of all, that section 21.00, subdivision (a), not only refers to 'gross receipts' as those dollar amounts received by the taxpayer, but also includes in its definition 'the total amount charged . . . for the performance of any act, service or employment . . . .' The framers of the ordinance apparently intended to include as 'gross receipts' the total amount charged for a particular business transaction, without limitation in the form of requiring actual collection by the taxpayer . . . ." The court determined in that case that, while the receipts of a collection agency from activity within the state were taxable items, the statute contained an exclusion as to receipts from out of state.