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<br /> for proportionate interests in the limited liability company or <br /> partnership; <br /> J. The repossession of personal property by a chattel mortgage holder <br /> or foreclosure by a lien holder; <br /> k. The transfer of assets between parent and closely held subsidiary <br /> corporations, or between subsidiary corporations closely held by <br /> the same parent corporation, or between corporations which are <br /> owned by the same shareholders in identical percentage of stock <br /> ownership amounts, computed on a share-by-share basis, when a <br /> tax imposed by this Chapter was paid by the transferor corporation <br /> at the time it acquired such assets, except as otherwise provided <br /> herein. For the purposes of this paragraph k, a closely held <br /> subsidiary corporation is one in which the parent corporation owns <br /> stock possessing at least eighty percent of the total combined <br /> voting power of all classes of stock entitled to vote and owns at <br /> least eighty percent of the total number of shares of all other <br /> classes of stock. <br /> 36. "Retailer" or "vendor" means any person selling, leasing or renting <br /> tangible personal property or services at retail. Retailer shall include: <br /> a. Auctioneer; or <br /> b. Salesperson, representative, peddler or canvasser, who makes sales <br /> as a direct or indirect agent of or obtains such property or services <br /> sold from a dealer, distributor, supervisor or employer; or <br /> c. Charitable organization or governmental entity which makes sales <br /> of tangible personal property to the public, notwithstanding the fact <br /> that the merchandiSE: sold may have been acquired by gift or <br /> donation or that the proceeds are to be used for charitable or <br /> governmental purpOS{:s. <br /> 37. "Retail sale" means all sales made within the city except wholesale <br /> sales and includes any lease, rental, barter or grant of license or <br /> permission to use tangible personal property or services as specified in <br /> this Chapter by the ultimate user or consumer. <br /> 38. "Return" means the sales tax reporting form used to report sales and <br /> use tax. <br /> 39. "Security system services" means electronic security system service. <br /> Such term does not include nonelectronic security services such as <br /> consulting or human or guard dog patrol services. <br /> 40. "Services" means services subject to tax pursuant to this Chapter. <br /> 12 <br />