How does Hawaiian Bros Island Grill define 'Gross Sales' for the purpose of determining fees?

For purposes of determining the fees to be paid under the Franchise Agreement, "Gross Sales" means the aggregate revenues or other consideration you receive from the sale of products and services through operation of your Restaurant (including sales of food, beverages, and tangible property of every kind and nature, promotional or otherwise, and sales of food and beverage to employees), whether for cash, credit, or any other means of payment, from all services performed from or at your Restaurant, and from all orders taken or received at your Restaurant, regardless of where such orders are filled (including revenue from direct delivery, catering and/or delivery services through third parties), less (i) applicable sales taxes you collect and remit to the appropriate tax authority, and (ii) revenue you derive from selling or issuing Hawaiian Bros Island Grill gift or loyalty cards (although revenue you derive from selling products and services to customers using those cards for payment is included in Gross Sales). Gross Sales will not be reduced by any deductions for cash shortages incurred in connection with the transaction of business with customers or theft or fees that you owe to third party delivery or catering service providers with respect to a sale. Gross Sales do not include the amount of discounts given to customers (including employees) from the purchase price for products and services, whether through promotions, the acceptance of coupons originally issued for no consideration, or other discount.

We may authorize certain other items to be excluded from Gross Sales. We have the right to revoke or withdraw any exclusion at any time. See Note 1 for specific information about the EFT to be withdrawn from your bank account for payment of the Royalty Fee. If any state imposes a sales or other tax on the Royalty Fee, we will collect this tax from you.

Source: Item 6 — OTHER FEES (FDD pages 16–23)