|
{j) "Retailer" means and includes every person engaged in
<br />the business of making sales at retail, or for distribution,
<br />or use, or consumption, or storage to be used or consumed in
<br />this City.
<br />
<br /> (k) The term "commissioner" means and includes the Commis-
<br />sioner of the Revenue for the City of Portsmouth, Virginia, or
<br />his duly authorized assistants.
<br />
<br /> {1) "Tangible personal property" means and includes per-
<br />sonal property, which may be seen, weighed, measured, felt~ or
<br />touched, or is in any other manner perceptible to the senses,
<br />The term "tangible personal property' shall not include stocks,
<br />bonds, notes, insurance, or other obligations or securities.
<br />
<br /> (m) The term "use tax" referred to in this Ordinance includes
<br />the "use", the consumption, the distribution, and the "storage"
<br />as herein defined.
<br />
<br /> {n) The term "City Treasurer" means and includes the City
<br />Treasurer of the City of Portsmouth, Virginia, or his duly autho-
<br />rized assistants.
<br />
<br />(o) The term "City" shall mean the City of Portsmouth, Virginia~
<br />
<br /> Section 4: - That, subject to the maximum tax, as provided in
<br />Section 2 of this Ordinance, the aforesaid tax at the rate of two
<br />per cent (2%) of the retail sale price, as of the moment of sale,
<br />or two per cent (2%) of the cost price, as of the moment of pur-
<br />chase, as the case may be, shall be collectible from all persons as
<br />defined herein engaged as dealers, as hereinafter defined, in the
<br />sale at retail, the use, the consumption, the distribution, and the
<br />storage for use o3 consumption in this City, oftangibte personal
<br />property.
<br />
<br /> The term "dealer" as used in this Ordinance shall include every
<br />person, as used in this Ordinance who manufactures or produces tan-
<br />gible personal property for sale at retail, for use, or consumption,
<br />or distribution, or for storage to be used or consumed in this City.
<br />
<br /> The term "dealer" is further defined to mean every person, as
<br />used in this Ordinance who imports or causes%o be imported, tangi-
<br />ble personal property from any place outside this City, for sale at
<br />retail, for use, or for consumption, or distribution.
<br />
<br /> The term "dealer" is further defined to mean every person, as
<br />used in this Ordinance, who sells at retail or who offers for sale
<br />at retail, or who has in his possession for sale at retail, or for
<br />use, o~ constanption, or .c?stribution, or storage to be used or con-
<br />sumed in this ~tty, tangible personal property as defined herein.
<br />
<br />-5-
<br />
<br />
<br />
|