§ 54-20. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Access services means the services furnished by a local exchange company to its customers to provide telecommunications services, which allow them to provide such telecommunications services.

Alarm and security systems services and/or sales means the entire service charge or purchase price including freight for any alarm or security system. This charge or price includes, but is not limited to, compensation paid for monitoring, maintenance, rental, lease, material, equipment or installation of alarm or security systems. This term does not include human or guard dog patrol services.

Auction means any sale where tangible personal property is sold by an auctioneer who is either the agent for the owner of such property or is the owner thereof.

Auction or estate liquidation sale means any sale conducted or transacted at a permanent place of business operated by an auctioneer or estate liquidator. This also applies to a sale conducted or transacted at any location within the city where tangible personal property is sold by an auctioneer or estate liquidator or any such individual or business acting either as agent for the owner of such tangible personal property or is the owner thereof.

Automotive vehicle or motor vehicle means any vehicle or device in, upon or by which any person or property is or may be transported or drawn upon a public street, highway, or traveled area, including, but not limited to, motor vehicles, motorcycles, trailers, semi-trailers or mobile homes. The term "automotive vehicle" shall not include devices moved by human power or used exclusively upon stationary rails or tracks.

Average market rate means the average price of all unprocessed retail marijuana that is sold or transferred from retail marijuana cultivation facilities in the state to retail marijuana product manufacturing facilities, retail marijuana stores, or other retail marijuana cultivation facilities, as determined by the Colorado Department of Revenue on a periodic basis.

Business means all activities engaged in or caused to be engaged in with the object of gain, financial profit, benefit or advantage, directly or indirectly.

Capital lease means a lease with characteristics of a purchase, as defined by generally accepted accounting principles. The intent of the vendor evidenced by the treatment of the lease in the vendor's financial statements, past course of dealings and usage of trade will also be considered as a basis of classifying a lease as capital in nature.

Carrier access services means the services furnished by a local exchange company to its customers who provide telecommunications services which allow them to provide such telecommunications services.

Charitable organization means any entity which: (1) has been certified as a nonprofit organization under Section 501(c)(3) of the Internal Revenue Code, and (2) is an organization which exclusively, and in a manner consistent with existing laws and for the benefit of an indefinite number of persons or animals, freely and voluntarily ministers to the physical, mental, or spiritual needs of persons or animals, and thereby lessens the burden of government.

Computer software means the internalized instruction code which controls the basic operation (i.e., arithmetic and logic) of the computer, causing it to execute instructions contained in system programs as an integral part of the computer. Computer software is also one in which instructions and routines (programs) are determined necessary to program the customer's electronic data processing (EDP) equipment to enable the customer to accomplish specific functions with such EDP system. The software may be in the form of:

(1)

Systems programs (except for the instruction codes, which are considered tangible property in this definition)—programs that control the hardware itself and allow it to compile, assembly and process application programs;

(2)

Application programs: Programs that are created to perform business functions, or control or monitor process;

(3)

Prewritten (canned) programs: Programs that are either systems programs or application programs and are not written specifically for the user; or

(4)

Custom programs: Programs created specifically for the user.

Construction equipment means any equipment, including mobile machinery and mobile equipment, which is used to erect, install, alter, demolish, repair, remodel, or otherwise make improvements to any real property, building, structure or infrastructure.

Construction material means tangible personal property which, when combined with other tangible personal property, loses its identity to become an integral and inseparable part of a completed structure, improvement or project, including public and private improvements. Construction materials include, but are not limited to: asphalt, bricks, builders' hardware, caulking material, cement, concrete, conduit, electric wiring and connections, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings, plaster, plumbing fixtures, putty, reinforcing mesh, and/or rebar, road base, roofing, sand, sanitary sewer pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs and other landscaping materials, wallboard, wall coping, wallpaper, weather stripping, wire netting and screen, water mains and meters and wood preserver. These materials, when used in forms, or other items, which do not remain as an integral or inseparable part of a completed structure, improvement or project, are not construction materials. Construction materials do not include, for example only, the following: Carpeting, equipment, furniture, removable fixtures, window coverings or similar items.

Construction project means the erection, installation, demolition, alteration, repair or remodeling of a building, improvement or structure upon real estate, or any other activity for which a building permit is required under this Code.

Consume means the utilization of any item of tangible personal property in the provision of any service or in the production of any physical product or other item of tangible personal property.

Consumer means any person in the city who purchases, uses, stores, distributes or otherwise consumes tangible personal property or taxable services, purchased from sources inside or outside the city.

Consumer deductions mean those items that may be deducted from gross sales and service on the sales/use tax return.

Customer access service charge means any direct charge by local telephone exchange companies to the consumer.

Dwelling unit means a building or any portion of a building designed for occupancy as complete, independent living quarters for one or more persons, having direct access from the outside of the building or through a common hall and having living, sleeping, kitchen and sanitary facilities for the exclusive use of the occupants.

Engaged in business in the city means performing or providing services or selling, leasing, renting, delivering or installing tangible personal property for storage, use or consumption within the city. The term "engaged in business in the city" includes, but is not limited to, performance by any person of the following activities:

(1)

Directly, indirectly or by a subsidiary maintains a building, store, manufacturing or assembly facility, office, salesroom, warehouse, or other place of business within the city.

(2)

Sends one or more employees, agents or commissioned salespersons into the city to solicit business or to install, assemble, repair, service or assist in the use of its products, or for demonstration or other reasons.

(3)

Maintains one or more employees, agents or commissioned salespersons on duty at a location within the city.

(4)

Owns, leases, rents or otherwise exercises control over personal property, commercial real property or more than three residential dwelling units within the city.

(5)

Makes more than one delivery of a business's goods or supplies into the city within a 12-month period.

Exempt commercial packaging materials means containers, labels and shipping cases sold to a person engaged in manufacturing, compounding, or wholesaling, jobbing, retailing, packaging, distributing or bottling for sale, profit or use that meets all of the following conditions:

(1)

Is used by the manufacturer, compounder, wholesaler, jobber, retailer, package, distributor or bottler to contain or label the finished product;

(2)

Is transferred by such person along with and as a part of the finished product to the purchaser; and

(3)

Is not refundable to said person for refuse.

Farm closeout sale means full and final disposal of all tangible property previously used by a farmer or rancher in farming or ranching operations which are being abandoned.

Finance director means the finance director of the City of Federal Heights or such other person designated by the municipality; finance director shall also include such person's designee.

Food means food which is advertised or marketed for human consumption and is sold in the same form, condition, quantities and packaging as is commonly sold by grocers. The term includes, for example only, cereals and cereal products; milk and milk products, meat and meat products; fish and fish products; eggs and egg products; vegetables and vegetable products; fruit and fruit products; sugar and sugar products and sugar substitutes; coffees and coffee substitutes; teas; cocoa and cocoa products; candy; ice for human consumption; distilled water for human consumption; and spices, condiments, salt and oleo-margarine. The term also includes, for example only, food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs, nightclubs, taverns, bars, cabarets, resorts, snack bars, caterers, delicatessens, carryout shops and other like places of business at which prepared food or drink is regularly sold, including sales from pushcarts, motor vehicles and other mobile facilities; chewing gum; spirituous, malt or vinous liquor, proprietary medicines; nostrums; lozenges; tonics; carbonated beverages including carbonated water marketed in containers; nonalcoholic cocktail mixes; vitamins and other dietary supplements; pet foods; seeds and plants to grow food; food or drink furnished, prepared or served for consumption at tables, chairs or counters or from trays, glasses, dishes or other tableware provided by the vendor; prepared food or drink sold by vendors who regularly sell for consumption on or near the premises of the vendor, even though such food or drink is sold on a takeout or to-go order and is bagged, packaged or wrapped and taken from the premises of the vendor; and food or drink vended by or through machines on behalf of a vendor.

Gross sales means the total amount received in money, credit, and property or other consideration valued in money for all sales, leases, uses or rentals of tangible personal property or services.

Healthcare facility means an individual or entity engaged in providing medical services, supplies, room and board to individual persons, and providing a place for healthcare service to be conducted. The medical services may be of a therapeutic, diagnostic, prognostic or of a rehabilitative nature. Healthcare facilities may include, but are not limited to: Health resorts; spas; sanitariums; sanitariums; rest homes; limited or full care facilities; convalescent homes; hospitals for humans or animals, whether for profit or not-for-profit; wellness centers; psychiatric, vocational, mental or physical rehabilitation centers; extended day care centers; and self-help preventive medicine/education centers.

Hotel room, motel room or other accommodations means any room or other living/dwelling-type accommodation in any hotel, apartment-hotel, motel, guesthouse, trailer court or mobile home or trailer park, or any similar place furnishing rooms or other accommodations to any person who, for consideration, uses, possesses or has the right to use or possess, for any reason allowable by law, such room or other accommodation for a total continuous duration of less than 30 days. For purposes of establishing the 30-day period, the accommodation may not be transferred or transferable by any person to another person.

Industrial hemp means the plant of the genus cannabis and any part of such plant, whether growing or not, with a delta-9 tetrahydrocannabinol concentration that does not exceed three-tenths percent on a dry weight basis.

License means a city sales and use tax license.

Linen services means services involving provision and cleaning of linens including, but not limited to, rags, towels, cloth, uniforms, coveralls and diapers.

Local exchange company means any person who provides public telephone or telecommunication exchange access lines, mobile telecommunications or channels necessary to effect the transfer of two-way communication or other data conveyance from within the city.

Manufacturing means the operation or performance of an integrated series of operations which places a product, article, substance, commodity, or other tangible personal property in a form, composition or character different from that in which it was acquired whether for sale or for use by a manufacturer. The change in form, composition or character must result in a different product having a distinctive name, character or use from the raw or prepared materials.

Medical equipment means all items of tangible personal property utilized by a physician, dentist or veterinarian, or which is utilized within a healthcare facility, in the rendering or delivery of medical or healthcare services to any person or animal.

Medical supplies means drugs dispensed in accordance with a prescription; insulin in all its forms dispensed pursuant to the direction of a licensed physician; glucose useable for treatment of insulin reactions; urine-and blood-testing kits and materials; insulin measuring and injecting devices, including hypodermic syringes and needles; prosthetic devices; wheelchairs and hospital beds; drugs or materials when furnished by a doctor as part of professional services provided to a patient; and corrective eyeglasses, contact lenses or hearing aids, provided that these definitions include items purchased for use by medical and dental practitioners or medical facilities in providing their services, although certain of those items may be packaged for single use by individual patients, after which the item may/would be discarded.

Mobile machinery and self-propelled construction equipment means those vehicles, self-propelled or otherwise, which are not designed primarily for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo but which have been redesigned or modified by the mounting thereon of special equipment or machinery, and which may be only incidentally operated or moved over the public highways. This definition includes but is not limited to wheeled vehicles commonly used in the construction, maintenance, and repair of roadways, the drilling of wells, and the digging of ditches.

Newspaper means a publication intended for general circulation and published regularly at short intervals, containing information and editorials on current events and news of general interest. The term "newspaper" does not include: Magazines, trade publications or journals, credit bulletins, advertising inserts, circulars, directories, maps, racing programs, reprints, newspaper clipping and mailing services or listings; publications that include an updating or revision service, books or pocket editions of books.

Newspaper advertising supplements means inserts, attachments or supplements distributed with newspapers that are primarily devoted to advertising and whose distribution, insertion or attachment is commonly paid for by the advertise.

Pay television means, but is not be limited to, cable, digital, microwave or other television service for which a charge is imposed.

Person means any individual, firm, partnership, joint venture, corporation, business entity of any nature, estate or trust, receiver, trustee, assignee, lessee or any person acting in fiduciary or representative capacity, whether appointed by a court or otherwise, or any group or combination acting as a unit.

Point of destination means the address to which an item is delivered by the seller to the purchaser.

Prescription drugs for animals means a drug which, prior to being dispensed or delivered, is required by the federal Food, Drug, and Cosmetic Act, 21 U.S.C. Sect. 301, et seq., as amended, to state at a minimum the symbol "Rx Only", and is dispensed in accordance with any order in writing, dated and signed by a licensed veterinarian specifying the animal for which the medicine or drug is offered and directions, if any, to be placed on the label.

Prescription drugs for humans means a drug which, prior to being dispensed or delivered, is required by the federal Food, Drug, and Cosmetic Act, 21 U.S.C. Sect. 301, et seq., as amended, to state at a minimum the symbol "Rx Only", and is dispensed in accordance with any written or electronic order dated and signed by a licensed practitioner of the healing arts, or given orally by a practitioner and immediately reduced to writing by the pharmacist, assistant pharmacist, or pharmacy intern, specifying the name and any required information of the patient for whom the medicine, drug or poison is offered and directions, if any, to be placed on the label.

Price or purchase price means:

(1)

The price to the consumer, exclusive of any direct tax imposed by the federal government or by this article, and, in the case of all retail sales involving the exchange of property, also exclusive of the fair market value of the property exchanged at the same time and place of the exchange, if:

a.

Such exchanged property is to be sold thereafter in the usual course of the retailer's business; or

b.

Such exchanged property is a motor vehicle and is exchanged for another motor vehicle and both motor vehicles are subject to licensing, registration or certification under the laws of the state including, but not limited to, motor vehicles operating upon roads, public highways and traveled areas. Any money or other consideration paid which exceeds the value of the exchanged property is subject to tax.

(2)

The terms "price" or "purchase price" includes:

a.

The amount of money received or due in cash and credits.

b.

Property at fair market value taken in exchange but not for resale in the usual course of the retailer's business.

c.

Any consideration valued in money, such as trading stamps or coupons, whereby the manufacturer or someone else reimburses the retailer for part of the purchase price and other media of exchange.

d.

The total price charged on credit sales including finance charges, which are not separately stated. An amount charged as interest on the unpaid balance of the purchase price is not part of the purchase price unless the amount added to the purchase price is included in the principal amount of a promissory note; except the interest or carrying charge set out separately from the unpaid balance of the purchase price on the face of the note is not part of the purchase price. An amount charged for insurance on the property sold and separately stated is not part of the purchase price.

e.

Installation, delivery and wheeling-in charges included in the purchase price and not separately stated.

f.

Transportation and other charges to effect delivery of tangible personal property to the purchaser.

g.

Indirect federal manufacturers' excise taxes, such as taxes on automobiles, tires and floor stock.

h.

The gross price of articles sold after manufacturing or after having been made to order, including the gross value of all the materials used, labor and service performed and the profit thereon.

(3)

The term "price" or "purchase price" shall not include:

a.

Any sales or use tax imposed by the state or by any political subdivision thereof.

b.

The fair market value of property exchanged, if such property is to be sold thereafter in the retailer's usual course of business. This is not limited to exchanges in Colorado. Out-of-state trade-ins are an allowable adjustment to the purchase price.

c.

Discounts from the original price, if such discount and the corresponding decrease in sales tax due are actually passed on to the purchaser. An anticipated discount to be allowed for payment on or before a given date is not an allowable adjustment to the price in reporting gross sales.

Prosthetic devices for animals means any artificial limb, part, device or appliance for animal use which replaces a body part or aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular patient; and is prescribed by a licensed veterinarian. Prosthetic devices include, but are not limited to, prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances, and oxygen concentrators with related accessories.

Prosthetic devices for humans means any artificial limb, part, device or appliance for human use which replaces a body part or aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular patient; and is prescribed by a licensed practitioner of the healing arts. Prosthetic devices include, but are not limited to, prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances, and oxygen concentrators with related accessories.

Purchase or sale means:

(1)

The acquisition for any consideration by any person of tangible personal property or taxable services that are purchased, leased, rented, sold, used, stored, distributed or consumed, but excludes a bona fide gift of property or services. The term "purchase" or "sale" includes capital leases, installment and credit sales, and property and service acquired by:

a.

Transfer, either conditionally or absolutely, of title or possession, or both, to tangible personal property;

b.

A lease, lease-purchase agreement, rental or grant of a license, including royalty agreement, to use tangible personal property or taxable services;

c.

Performance of taxable services;

d.

Barter or exchange for other property or services including coupons; or

e.

Tangible personal property furnished together with an operator shall be considered a rental, if the measurement of the price is time.

(2)

The terms "purchase" and "sale" do not include:

a.

A division of partnership assets among the partners according to their interests in the partnership.

b.

The formation of a corporation by the owners of a business and the transfer of their business assets to the corporation in exchange for all the corporation's outstanding stock, except qualifying shares, in proportion to the assets contributed.

c.

The transfer of assets of shareholders in the formation or dissolution of professional corporations.

d.

The dissolution and the pro rate distribution of the corporation's assets to its stockholders.

e.

A transfer of a partnership interest.

f.

The transfer in a reorganization qualifying under section 368(a)(1) of the Internal Revenue Code of 1954, as amended.

g.

The formation of a partnership by the transfer of assets to the partnership or transfers to a partnership in exchange for proportionate interests in the partnership.

h.

The repossession of personal property by a chattel mortgage holder or foreclosure by a lien holder.

i.

The transfer of assets from a parent corporation to a subsidiary corporation or corporations which are owned at least 80 percent by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation.

j.

The transfer of assets from a subsidiary corporation or corporations which are owned at least 80 percent by the parent corporation to a parent corporation or to another subsidiary which is owned at least 80 percent by the parent corporation, which transfer is solely in exchange for stock or securities of the parent corporation or the subsidiary which received the assets.

k.

The transfer of assets between parent and closely held subsidiary corporation, or between subsidiary corporations closely held by the same parent corporation, or between corporations which are owned by the same shareholders in identical percentage of stock ownership mounts, computed on a share-by-share basis, when a tax imposed by this article was paid by the transfer or corporation at the time it acquired such assets, except to the extent that there is an increase in the fair market value of such assets resulting from the manufacturing, fabricating or physical changing of the assets by the transferor corporation. To such an extent any transfer referred to in this subsection (2)k. shall constitute a sale. For the purposes of this subsection (2)k., a closely-held subsidiary corporation is one in which the parent corporation owns stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and owns at least 80 percent of the total combined voting power of all classes of stock entitled to vote and owns at least 80 percent of the total number of shares of all other classes of stock.

Purchaser means any person to whom a taxable service has been rendered or who has leased or purchased at retail tangible personal property within the city upon which a tax is imposed by this article.

Recreation services mean all services relating to athletic or entertainment participation events including, but not limited to, pool, golf, billiards, skating, tennis, bowling, coin-operated amusement devices and video games.

Retail marijuana means all parts of the plant of the genus cannabis whether growing or not, the seeds thereof, the resin extracted from any part of the plant, and every compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds, or its resin, including marijuana concentrate. "Retail marijuana" does not include industrial hemp, nor does it include fiber produced from the stalks, oil, cake made from the seeds of the plant, sterilized seed of the plant that is incapable of germination, or the weight of any other ingredient combined with marijuana to prepare topical or oral administrations, food, drink, or other product.

Retail marijuana cultivation facility means an entity licensed by the Colorado Department of Revenue to cultivate, prepare, and package retail marijuana and sell retail marijuana to retail marijuana stores, to retail marijuana product manufacturing facilities, and to other retail marijuana cultivation facilities, but not to consumers.

Retail marijuana products means products comprised of concentrated retail marijuana and products that are comprised of retail marijuana and other ingredients and are intended for use or consumption, such as, but not limited to, edible products, ointments, and tinctures.

Retail marijuana store means an entity licensed by the Colorado Department of Revenue and the city to purchase retail marijuana from retail marijuana cultivation facilities and retail marijuana and retail marijuana products from retail marijuana product manufacturing facilities and to sell retail marijuana and retail marijuana products to consumers.

Retail sales means all sales except wholesale sales.

Retailer means any person selling, leasing, renting, or granting a license to use tangible personal property or services at retail. Retailer shall include, but is not limited to, any:

(1)

Auctioneer;

(2)

Salesperson, representative, peddler or canvasser, who makes sales as a direct or indirect agent of or obtains such property or services sold from a dealer, distributor, supervisor or employer;

(3)

Charitable organization or governmental entity which makes sales of tangible personal property to the public, notwithstanding the fact that the merchandise sold may have been acquired by gift or donation or that the proceeds are to be used for charitable or governmental purposes;

(4)

Retailer-contractor, when acting in the capacity of a seller of building supplies, construction materials, and other tangible personal property.

Retailer-contractor means a contractor who is also a retailer of building supplies, construction materials, or other tangible personal property, and purchases, manufactures, or fabricates such property for sale (which may include installation), repair work, time and materials jobs, and/or lump sum contracts.

Return means any form prescribed by the city administration for computing and reporting a total tax liability.

Sale means a retail sale as defined herein.

Sales tax means the tax to be collected and remitted by a retailer on sales taxed under this article.

Software as a service means software that is rented, leased or subscribed to from a provider and used at the consumer's location, including but not limited to applications, systems or programs.

Sound system services means sound system services involving provision of broadcast or prerecorded audio programming to a building or a portion thereof. Such term does not include installation of sound systems where the entire system becomes the property of the building owner or the sound system service is for presentation of live performances.

Storage means any keeping or retention of, or exercise dominion or control over, or possession of, for any length of time, tangible personal property not while in transit but on a stand still basis for future use when leased, rented or purchased at retail from sources either within or without the city from any person or vendor.

Tangible personal property means personal property that can be one or more of the following: Seen, weighed, measured, felt, touched, stored, transported, exchanged, or that is in any other manner perceptible to the senses.

Tax means the use tax due from a consumer or the sales tax due from a retailer or the sum of both due from a retailer who also consumes.

Tax deficiency or deficiency means any amount of tax, penalty, interest, or other fee that is not reported and/or not paid on or before the date that any return or payment of the tax is required under the terms of this Code.

Taxable sales means gross sales less any exemptions and deductions specified in this article.

Taxable services means services subject to tax pursuant to this article.

Taxpayer means any person obligated to collect and/or pay tax under the terms of this article.

Telecommunications service means telecommunication services for all international, interstate and intrastate telecommunication services originating from or received on telecommunication equipment in the city, if the charge for the service is billed to an apparatus, telephone or account in the city, except that for mobile telecommunications services, liability shall be imposed only when the users' place of primary use is within the city. Carrier access service, interstate or international WATTS/800 service and interstate or international private communication services shall be exempt from taxation. Telecommunication services sold for resale to other persons for the purpose of providing telecommunication services to the final end user are also exempt from taxation.

Television and entertainment services means audio or visual content, that can be transmitted electronically by any means, for which a charge is imposed.

Therapeutic device means devices, appliances or related accessories that are sold to correct or treat a human physical disability or surgically created abnormality. If such device, appliance or related accessory has a retail value of more than $100.00, it must be sold in accordance with a written recommendation from a licensed doctor to qualify as a therapeutic device for purposes of this article.

Third-party record-keeper means an entity which has contractually undertaken the duty of collection of accounts from city residents or businesses for taxable services or sale undertaken or occurring within the city, which third-party record-keeper shall have the rights, duties and obligations as specified in this article.

Total tax liability means the total of all tax, penalties or interest owed by a taxpayer and shall include sales tax collected in excess of such tax computed on total sales.

Transfer means to grant, convey, hand over, assign, sell, exchange, or barter, in any manner or by any means, with or without consideration.

Transfer of ownership point means the geographical location at which point the purchaser takes physical or legal possession of the property.

Unprocessed retail marijuana means marijuana at the time of the first transfer or sale from a retail marijuana cultivation facility to a retail marijuana product manufacturing facility or a retail marijuana store.

Use means the exercise, for any length of time by any person within the city of any right, power or dominion over tangible personal property or services when rented, leased or purchased at retail from sources either within or without the city from any person or vendor or used in the performance of a contract in the city whether such tangible personal property is owned or not owned by the taxpayer. Use also includes the withdrawal of items from inventory for consumption.

Use tax means the tax paid or required to be paid by a consumer for using, storing, distributing or otherwise consuming tangible personal property or taxable services inside the city.

WATTS/800 service means outbound or inbound interstate telecommunications service or other similar service which entitles the subscriber, upon payment of a periodic charge, based upon a flat amount and/or usage, to make or receive a large volume of telephonic communications to or from persons having telephone or radio telephone stations in specified areas which are outside the telephone system area in which the subscriber's station is located.

Wholesale sales means a sale by wholesalers to retailers, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers not for resale; latter types of sales shall be deemed to be retail sales and shall be subject to the provisions of this chapter.

Wholesaler means any person doing an organized wholesale or jobbing business and selling to retailers, jobbers, dealers, or other wholesalers, for the purpose of resale, and not for storage, use, consumption, or distribution.

(Code 1985, § 3-3-10; Ord. No. 17-03, § 1, 4-4-2017; Ord. No. 18-02, § 1, 2-20-2018; Ord. No. 18-10, § 1, 7-17-2018)