|
15 "Consumer" means any person in the City who purchases, uses, stores,
<br />distributes or otherwise consumes tangible personal property or taxable services,
<br />purchased from sources inside or outside the City.
<br />16 "Contractor" means any person who shall build, construct, reconstruct,
<br />alter, expand, modify, or improve any building, dwelling, structure, infrastructure,
<br />or other improvement to real property for another party pursuant to an agreement
<br />For purposes of this definition, Contractor also includes subcontractor.
<br />17 "Cover Charge" means a charge paid to a club or similar entertainment
<br />establishment which may, or may not, entitle the patron paying such charge to
<br />receive tangible personal property, such as food and/or beverages
<br />18. "Digital Product" means an electronic product including, but not limited
<br />to: (1) "digital images" which means works that include, but are not limited to, the
<br />following that are generally recognized in the ordinary and usual sense as
<br />"photographs," "logos," "cartoons," or "drawings," (2) "digital audio-visual
<br />works" which means a series of related images which, when shown in succession,
<br />impart an impression of motion, together with accompanying sounds, if any, (3)
<br />"digital audio works" which means works that result from the fixation of a series
<br />of musical, spoken, or other sounds, including nngtones. For purposes of the
<br />definition of "digital audio works", "nngtones" means digitized sound files that
<br />are downloaded onto a device and that may be used to alert the customer with
<br />respect to a communication, and (4) "digital books" which means works that are
<br />generally recognized in the ordinary and usual sense as "books".
<br />19. "Engaged in Business in the City" means performing or providing services
<br />or selling, leasing, renting, delivering, or installing tangible personal property for
<br />storage, use, or consumption within the City. Engaged in Business in the City
<br />includes, but is not limited to, any one of the following activities by a person
<br />(1) Directly, indirectly, or by a subsidiary, maintains a building, store,
<br />office, salesroom, warehouse, or other place of business within the taxing
<br />junsdiction,
<br />(2) Sends one or more employees, agents or commissioned sales persons
<br />into the taxing junsdiction to solicit business or to install, assemble, repair,
<br />service, or assist in the use of its products, or for demonstration or other
<br />reasons;
<br />(3) Maintains one or more employees, agents or commissioned sales
<br />persons on duty at a location within the taxing jurisdiction,
<br />(4) Owns, leases, rents or otherwise exercises control over real or personal
<br />property within the taxing jurisdiction, or
<br />(5) Makes more than one delivery into the taxing jurisdiction within a
<br />twelve month penod by any means other than a common carrier.
<br />20. "Farm Closeout Sale" means full and final disposition of all tangible
<br />personal property previously used by a farmer or rancher in farming or ranching
<br />operations which are being abandoned.
<br />Ordinance No 1739, Series 2017
<br />Page 4 of 31
<br />
|