Ordinance 2582-02 - Laserfiche WebLink

` "Public road construction." "Public road construction" means the building, repairing, or improving of any street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility,bridge, tunnel, or trestle which is owned by a municipal corporation or political subdivision of the state or by the United States and which is used or to be used primarily for foot or vehicular traffic including mass transportation vehicles of any kind. "Royalties." "Royalties" means compensation for the use of intangible property, such as copyrights, patents, licenses, franchises, trademarks, tradenames, and similar items. C. Definitions, S-V. "Sale," "casual or isolated sale." (1) "Sale" means any transfer of the ownership of, title to, or possession of property for a valuable consideration and includes any activity classified as a "sale at retail" or "retail sale". It includes renting or leasing, conditional sale contracts, leases with option to purchase, and any contract under which possession of the property is given to the purchaser but title is retained by the vendor as security for the payment of the purchase price. It also includes the furnishing of food, drink, or meals for compensation whether consumed upon the premises or not. (2) "Casual or isolated sale" means a sale made by a person who is not engaged in the business of selling the type of property involved on a routine or continuous basis. "Sale at retail," "retail sale." (1) "Sale at retail" or "retail sale" means every sale of tangible personal property(including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business. (2) "Sale at retail" or "retail sale" includes the following: (a) The sale of tangible personal property used or consumed or to be used or consumed in the performance of any activity classified as a "sale at retail" or "retail sale" even though such property is resold or utilized as provided in(i), (ii), (iii), (iv), or(v) of subsection (3)(a) following such use. (b) The sale of tangible personal property to persons engaged in any business taxable under .050 (7). (c) The sale of or charge made for tangible personal property consumed and/or labor and services rendered in respect to the following: (i)The installing, repairing, cleaning, altering, imprinting, or improving of tangible personal property of or for consumers, including charges made for the mere use of facilities in respect thereto,but excluding charges made for the use of coin-operated laundry facilities when such facilities are situated in an apartment house, rooming house, or mobile home park for the exclusive use of the tenants thereof, and also excluding sales of laundry service to non-profit health care facilities, and excluding services rendered in respect to live animals, birds and insects; 11