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<br /> pagers and paging service, including any form of mobile two-way <br /> communication. <br /> d. Telecommunications service does not include separately stated <br /> nontransmission services which constitute computer processing <br /> applications used to act on the information to be transmitted. <br /> 46. "Therapeutic device" means devices, appliances, or related accessories <br /> that are sold to correct or treat a human physical disability or <br /> surgically created abnonnality; if such device, appliance or related <br /> accessory has a retail value of more than $100.00, it must be sold in <br /> accordance with a written recommendation from a licensed <br /> practitioner to qualify as a therapeutic device for the purposes of this <br /> Chapter. <br /> 47. "Wholesale sale" means any sale to a licensed retailer, jobber, dealer, <br /> or other wholesaler for resale. Sales by wholesalers to consumers not <br /> for resale, shall be deemed retail sales. <br /> 48. "Wholesaler" means a person selling retailers, jobbers, dealers, or <br /> other wholesalers, for th~: purpose of resale, and not for storage, use <br /> consumption, or distribution. <br /> Sec. 3.20.030. Trust status of tax. <br /> A. CITY PROPERTY IN TRUST: All sums of money paid by the <br /> consumer to the retailer as taxes imposed by this Chapter shall be and remain <br /> public money and the property of the city in the hands of such retailer. Such <br /> retailer shall hold the same in trust for the sole use and benefit of the city until <br /> paid to the finance director as herein provided. It shall be unlawful for any <br /> retailer to fail or refuse to pay to the finance director all such sums. <br /> B. SEGREGATED ACCOUNT: If a retailer is suffering financial <br /> difficulty, or is delinquent in making payment of sales tax collected, or is <br /> apparently using tax money collected for his own purposes, the finance director <br /> may require the trust funds to be kept segregated in a special account at a bank or <br /> other financial institution. Withdrawals from said account shall only be payable <br /> to the finance director, and the finance director shall be authorized to make <br /> withdrawals from said account. Where said account is not kept as required <br /> herein, all the property of the taxpayer shall be considered as trust property of the <br /> city. <br /> Sec. 3.20.040. Sales tax defined. <br /> Sales tax is the tax collected or required to be collected from a purchaser <br /> and remitted by a retailer on taxable retail sales under this Chapter. <br /> Sec. 3.20.050. Use tax defined. <br /> 14 <br />