Ordinance 3726 - Laserfiche WebLink

COMMERCIAL (1) The term "commercial cr industrial USE use" means the following use of pro- ducts, including by-products, by the extractor or manufacturer thereof: �1 Any use as a consumer; and 2) The manufacturing of articles, substances or commodities from extracted products, including by-products. BUSINESS (m) The word "business" includes all activities engaged in with the object of gain, benefit or advantage to the taxpayer or to another person or class, directly or indirectly. ENGAGING IN (n) The term "engaging in business" means BUSINESS commencing, conducting or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business. CASH (o) The term "cash discount" means a DISCOUNT deduction from the invoice price of goods or charge for services which is allowed if the bill is paid on or before a specified date. TUITION FEE (p) The term "tuition fee" shall be con- strued to include library, laboratory, health service and other special fees, and amount charged for room and board by an educational instituion when the property or service for which such charges are made is furnished exclusively to the students or faculty of such in- stituion; PROVIDED, That the term, "educational in- stitution", as used herein, shall be construed to mean only those institutions created or generally accredited as such by the state and offering to students an educational program of a general academic nature or those institutions which are not operated for profit and which are privately endowed under a deed of trust to offer instruction in trade, industry and agriculture, but not including specialty schools, business colleges, other trade schools or similar institutions. SUCCESSOR (q) The word "successor" means any person who shall, through direct or mesne conveyance, purchase or succeed to the business, or portion thereof, or the whole or any part of the stock of goods, wares, mer- chandise or fixtures or any interest therein of a taxpayer quitting, selling out, exchanging or otherwise disposing of his business, Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor. CONSUMER (r) The word "consumer" means the follow- ing: 1. Any person who purchases, acquires, owns, holds or uses any article of tangible personal property other than for the purposes of resale as tangible personal property in the regular course of business or for the purpose of consuming such property in producing for sale