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10. Construction materials or construction and building materials means tangible
<br /> personal property which, when combined with other tangible personal property, loses its identity
<br /> to become an integral and inseparable part of a completed structure or project including public
<br /> and private improvements. Construction materials include, but are not limited to, such things as:
<br /> asphalt, bricks, builders' hardware, caulking material, cement, concrete, conduit, electric wiring
<br /> and connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass,
<br /> gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe
<br /> valves and pipe fittings, plaster, plumbing fixtures, putty, reinforcing mesh, road base, roofing,
<br /> sand, sanitary sewer pipe, sheet metal., site lighting, steel, stone, stucco, tile, trees, shrubs and
<br /> other landscaping materials, wall board, wall coping, wall paper, weather stripping, wire netting
<br /> and screen, water mains and meters, and wood preserver. The above materials, when used for
<br /> forms, or other items that do not remain as an integral or inseparable part of a completed
<br /> structure of project, are not construction materials.
<br /> 11. Consumer means any individual person, or person engaged in business in the city
<br /> that uses, stores, distributes or otherwise consumes in the city tangible personal property or
<br /> taxable services purchased from sources inside or outside the city.
<br /> 12. Customized computer programs or software means computer software or a
<br /> computer program written specifically for the purchaser or user and the purchaser or user is
<br /> billed on an hourly labor basis.
<br /> 13. Drugs means medicine or drugs dispensed in accordance with an order in writing,
<br /> dated, and signed by a licensed physician, or given orally by or on behalf of a licensed physician,
<br /> and immediately reduced to writing by a pharmacist, assistant pharmacist, or pharmacy intern,
<br /> specifying the name and address of the person for whom the medicine or drug is offered and
<br /> directions, if any, to be placed on the label. The term "drugs" excludes medical marijuana.
<br /> 14. Engaged in business in the city means performing or providing services or selling,
<br /> leasing, renting, delivering, or installing tangible personal property for storage, use, or
<br /> consumption within the city. Engaged in business in the city includes, but is not limited to any
<br /> one of the following activities by which a person:
<br /> a. Directly, indirectly, or by a subsidiary, maintains a building, store, office,
<br /> salesroom, warehouse, or other place of business within the city;
<br /> b. Sends one or more employees, agents or commissioned sales persons into the city
<br /> to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for
<br /> demonstration or other reasons;
<br /> c. Maintains one or more employees, agents or commissioned sales persons on duty
<br /> at a location within the city;
<br /> d. Owns, leases, rents or otherwise exercises control over real or personal property
<br /> within the city; or
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