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pool, golf, billiards, skating, tennis, bowling, health/athletic club memberships,
<br />coin operated amusement devices, video games and video club memberships
<br />49. "Retail Manjuana" means that which is defined and regulated under
<br />the provisions of Chapter 5.11 of the Louisville Municipal Code.
<br />50 "Retail Sales" means all sales except wholesale sales
<br />51 "Retailer" means any person sellmg, leasing, renting, or granting a
<br />license to use tangible personal property or services at retail. Retailer shall
<br />include but is not limited to, any: (1) Auctioneer, (2) Salesperson,
<br />representative, peddler or canvasser, who makes sales as a direct or indirect
<br />agent of, or obtains such property or services sold from a dealer, distributor,
<br />supervisor or employer; (3) Chantable organization or governmental entity
<br />which makes sales of tangible personal property to the public, notwithstanding
<br />the fact that the merchandise sold may have been acquired by gift or donation or
<br />that the proceeds are to be used for chantable or governmental purposes, (4)
<br />Retailer -Contractor, when acting in the capacity of a seller of building supplies,
<br />construction materials, and other tangible personal property.
<br />52. "Retailer -Contractor" means a contractor who is also a retailer of
<br />building supplies, construction matenals, or other tangible personal property,
<br />and purchases, manufactures, or fabricates such property for sale (which may
<br />include installation), repair work, time and materials jobs, and/or lump sum
<br />contracts
<br />53. "Return" means any form prescnbed by the City administration for
<br />computing and reporting a total tax liability
<br />54. "Sales Tax" means the tax that is collected or required to be collected
<br />and remitted by a retailer on sales taxed under this Code
<br />55 "Security System Services" means electronic alarm and/or monitoring
<br />services. Such term does not include non -electronic secunty services such as
<br />consulting or human or guard dog patrol services
<br />56. "Software Program" means a sequence of instructions that can be
<br />measured, interpreted and executed by an electronic device (e.g. a computer,
<br />tablets, smart phones) regardless of the means by which it is accessed or the
<br />medium of conveyance Software program includes: (1) Custom software
<br />program, which is a software program prepared to the special order or
<br />specifications of a single customer; (2) Pre -written software program, which is a
<br />software program prepared for sale or license to multiple users, and not to the
<br />special order or specifications of a single customer. Pre-wntten software is
<br />commonly referred to as "canned," "off-the-shelf ("COTS")," "mass produced" or
<br />"standardized," (3) Modified software, which means pre-wntten software that is
<br />altered or enhanced by someone other than the purchaser to create a program for a
<br />particular user, and (4) The genenc term "software," "software application," as
<br />well as "updates," "upgrades," "patches," "user exits," and any items which add
<br />or extend functionality to existing software programs
<br />Ordinance No 1739, Series 2017
<br />Page 11 of 31
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