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The term "dealer" is further defined to mean any person who has sold at retail, or used, or consumed, or distributed, or stored for use or consumption in this City, tangible per- sons1 property and who cannot prove that the tax levied by this Ordinance has been paid on the sale at retail, the use, the consumption, the distribution, or the storage of said tangible personal property. The term "dealer" is further defined to mean any person as used in this Ordinance, who leases or rents tangible per- sonal property, as defined in this Ordinance, for a considera- tion, permitting the use or possession of said property without transferring title thereto. The term '~ealer" is further defined to mean any person, as used in this Ordinance, who is the lessee or rentee of tangible personal property, as defined in this Ordinance, and who pays to the owner of such property a considers~ion for the use or possession of such property without acquiring title thereto. The term "dealer" is further defined to mean any person, as used in this Ordinance, who maintains or has within this City, directly or by a subsidiary, an office, distribution house, sales room, or house, warehouse, or other place of business. Every "dealer" making sales, whether within or outside the City, of tangible personal property, for distribution, storage, use or other consumption, in this City, shall at the time of making sales, collect the tax impesed by this Ordinance from the purchaser. On all tangible personal property imported, or caused to be imported from outside this City, and used by him, the "dealer" as thus defined, shall pay the tax imposed by this Ordinance on all articles of tangible personal property so imported and Used, the same as if the said article had been sold at retail for use or .consumption in this City. For the purposes of this Ordinance, the use, or consumption, or distribution, or storage to be used or consumed in this City of tangible personal property shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein, provided there shall be no duplication of the tax in any event. It is not the intention of this Ordinance to levy a tax upon articles of tangible personal property imported into this City or produced or manu£actured in this City for export~ nor is it the in~e~ltion of this Ordinance to ~evy a tax .on bcma fide intsrs~at~ commerce. -6-