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<br />2-5. The term "wholesale sale" means a sale by wholesalers to retail <br /> <br />merchants, jobbers, dealers, or other wholesalers for resale (and does not <br /> <br />include a sale by wholesalers to users or customers not for resale), and <br /> <br />such sales shall be deemed retail sales. <br /> <br />2-6. The term "retailer" or "vendor" means a person doing a retail <br /> <br />business, known to the trade and public as such, and selling to the user or <br /> <br />consumer, and not for resale. <br /> <br />2-7. A "retail sale" includes any sale made within the City of <br />Louisville except a wholesale sale. <br /> <br />2-8. The term "City" shall mean Louisville, Colorado, a Municipal <br /> <br />Corporation. <br /> <br />2-9. The term "taxpayer" shall mean any person obligated to account to <br /> <br />the Treasurer for taxes collected or to be collected. <br /> <br />2-10. The term "tax" means the tax payable by the retailer of a <br /> <br />commodity or service subject to tax or the aggregate amount of taxes due <br /> <br />from the vendor of such commodities or services during the period for which he <br /> <br />is required to report his gross receipts, as the text may require. <br /> <br />2-11. The term "tangible personal property" shall mean corporeal <br /> <br />personal property. This shall not be construed to mean newspapers as legally <br /> <br /> <br />defined by 1953 Colorado Revised Statutes, Section 109-1-2. <br /> <br /> <br />2-12. The term "purchase price" means the price to the consumer <br /> <br /> <br />exclusive of any direct tax imposed by the federal government or by the State <br /> <br />of Colorado. <br />2-13. The term "farm auction closeout sale" means a regularly adver- <br /> <br />tised and conducted sale at public auction of all the tangible personal <br /> <br />- 2 - <br />