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<br /> for the purpose of resale as tangible personal property in the regular
<br /> course of business or for the purpose of consuming the property
<br /> purchased in producing for sale a new article of tangible personal
<br /> property er substance , of which such property becomes an ingredient
<br /> or component or is a chemical used in processing, when the primary
<br /> purpose of such chemical is to create a cheerical reaction directly
<br /> through contact with an ingredient of a new artice being produced
<br /> for sale. The said term also means every sale of tangible personal
<br /> property to persons engaged in any business which is taxable under
<br /> section 3 (e) (2) and. section 3 (f) hereof.
<br /> The term "sale at retail" or "retail sale" shall be
<br /> construed to include the sale of or charge made for tangible personal-
<br /> property consumed and/or for labor and services rendered in respect
<br /> to the following: (1) the installing, repairing, cleaning, altering,
<br /> imprintieg or improving of tangible personal property of or for
<br /> consumers , excluding, however, services rendered in respect to live
<br /> animals, birds and insects ; (2) the constructing, repairing, decora-
<br /> ting or improving of new or existing buildings or other structures
<br /> under, upon or above real property of or for consumers , including the
<br /> installing or attaching of any article of tangible personal property
<br /> therein or thereto whether or not such personal property becomes a
<br /> part of the rk alty by virtue of installation, and shall also include
<br /> the sale of services or charges made for the clearing of land and
<br /> the moving of earth to the extent necessary for suchconstructing or C.
<br /> improving, unless the charge therefor is stated separately from other
<br /> charges made in connection with the work performed, under such rules
<br /> as the City Clerk may prescribe .
<br /> The said term shall not include the sale of or charge
<br /> made for labor and services rendered in respect to the mere cleaning,
<br /> fumigating, razing, or moving of existing buildings or structures , or
<br /> the building, repairing or improving of any publicly owned street ,
<br /> place , road, highway, bridge or trestle which is used or to be used
<br /> primarily for foot or vehicular traffic , nor shall it include sales
<br /> of feed, seed, fertilizer, and spray materials to persons for the
<br /> purpose of producing for sale any agricultural product whatsoever,
<br /> including milk, eggs , wool , fur, meat , honey or other substances
<br /> obtained from animals, birds or insects.
<br /> SALE AT (e) The term "sale at wholesale" or "wholesale sale"
<br /> WHOLESALE means any sale of tangible personal property and any sale of or
<br /> charge made for labor and services rendered in respect to real or
<br /> personal property, which is not a sale at retail.
<br /> GROSS (f) The term "gross proceeds of sales" means the value
<br /> PROCEEDS proceeding or accruing from the sale of tangible personal property
<br /> OF SALES and/or for services rendered without any deduction on account of the
<br /> cost of property sold, the cost of materials used, labor costs ,
<br /> interest, discount paid, delivery costs, taxes , or any other expense
<br /> whatsoever paid or accrued and without any deduction on account of
<br /> losses.
<br /> GROSS (g) The term "gross income of the business" means the
<br /> INCO1V value proceeding or accruing by reason of the transaction of the
<br /> business engaged in and includes gross proceeds of sales , connensa-
<br /> tion for the rendition of services, gains realized from trading in
<br /> stocks , bonds or other evidences of indebtedness , interest , discount ,,
<br /> rents, royalties, fees , commissions, dividends , and other emoluments
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