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57. "Software as a Service" means software that is rented, leased or
<br />subscribed to from a provider and used at the consumer's location, including but
<br />not limited to applications, systems, or programs
<br />58. "Software License Fee" means a fee charged for the nght to use, access,
<br />or maintain software programs
<br />59. "Software Maintenance Agreement" means an agreement, typically with
<br />a software provider, that may include (1) provisions to maintain the nght to use
<br />the software; (2) provisions for software upgrades including code updates,
<br />version updates, code fix modifications, enhancements, and added or new
<br />functional capabilities loaded into existing software; or (3) technical support.
<br />60. "Special Fuel" means kerosene oil, kerosene distillate, diesel fuel, all
<br />liquefied petroleum gases, and all combustible gases and liquids for use in the
<br />generation of power for propulsion of motor vehicles upon the public highways.
<br />The term does not include fuel used for the propulsion or drawing of aircraft,
<br />railroad cars or railroad locomotives
<br />61. "Storage" means any keeping or retention of, or exercise of dominion or
<br />control over, or possession of for any length of time, tangible personal property
<br />not while in transit but on a stand still basis for future use when leased, rented or
<br />purchased at retail from sources either within or without the city from any person
<br />or vendor
<br />62 "Storage Facility" means any indoor or outdoor area, structure,
<br />warehouse, or unit, whether mobile or immobile, which is ordinanly used to
<br />store tangible personal property. Storage facility shall not include kennels,
<br />lockers, mobile home pads, safe deposit boxes, or reservoirs
<br />63 "Tangible Personal Property" means personal property that can be one or
<br />more of the following seen, weighed, measured, felt, touched, stored, transported,
<br />exchanged, or that is in any other manner perceptible to the senses
<br />64. "Tax" means the sales tax due from a retailer or the use tax due from a
<br />consumer or the sum of both due from a retailer who also consumes
<br />65 "Taxpayer" means any person obligated to collect and/or pay tax under
<br />the terms of this Code
<br />66 "Telecommunications Service" means the service of which the object is
<br />the transmission of any two-way interactive electronic or electromagnetic
<br />communications including but not limited to voice, image, data and any other
<br />information, by the use of any means but not limited to wire, cable, fiber optical
<br />cable, microwave, radio wave, Voice over Internet Protocol (VoIP), or any
<br />combinations of such media, including any form of mobile two-way
<br />communication.
<br />67. "Therapeutic Device" means devices, appliances, or related accessories
<br />that correct or treat a human physical disability or surgically created abnormality.
<br />Ordinance No 1739, Senes 2017
<br />Page 12 of 31
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