1965 Ordinances - Laserfiche WebLink

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The tax so levied is and shall be in addition to all other taxes, whether levied in the form of excise~ li- cense, or privilege taxes, and shall be in addition to all other fees and taxes levied. Section S: - That the following words, terms, and phrases when used in this Ordinance, shall have the meanings ascribed to them in this section, except when the context clearly indicates a different meaning: (a)."Person" includes any individual, firm, co- partnership, Joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit, and the plural as well as the singular number. (b) "Sale" means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever of tangible personal property for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work, and the furnish- ing, repairing, or serving for a consideration of any tangible personal property consumed on the premises of the person furnishing, preparing, or serving such tangible property. A transaction whereby the possession of property is transferred but the seller retains title as security for the p~yment of the price shall be deemed a sale. (c)(l~ "Retail Sale" or a "Sale at Retail" means a sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property, and shall mean and include all such transactions as the Commis- sioner of the Revenue upon investigation finds to be in lieu of sales; provided that sales for resale must be made in strict compliance with rules and regulations. Any dealer making a sale for resale which is not in strict compliance with rules and regulations shall himself be liable for and pay the tax. For the purpose of the tax imposed by this Ordinance~ the terms "retail sale" and a "sale at retail" shall also include the sale or charges for any room or rooms~ lodgings, or ac- commodations ~raished to transients by any hotel, motel, inn, tourist camp~ tourist cabin, or any other place in which rooms~ lodgings, or accommodations are regularly furnished to tran- sients for ~ consideratiou. The tax shall not apply, however, to roo~s, lodgings, or accommodations supplied for a period of n~lety continuous days or more, -3 -