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102 <br /> <br />Provided, however, that where any one dwellJ <br />structure or premises is comprised of one o~ <br />properties then the owner-lessor or leasehol <br />controlling said dwelling, building, struct~ <br />upon submission of acceptable documentary p~ <br />single consolidated business license tax ass <br />provided that where an owner-lessor or lease <br />controls two or more separate dwellings, bu~ <br />premises located on the same property, or tw <br />buildings, structures or premises located on <br />contiguous properties, then the owner-lessor <br />lessor owning or controlling said dwellings, <br />structures or premises may, upon submission <br />documentary proof thereof, obtain a single <br />license tax assessment. <br /> <br /> "Rental Unit" shall mean the smallest acc <br />fee is charged or received. <br /> <br /> "Retailer" shall mean any person engaging <br />selling goods, wares, or other merchandise <br />users thereof. <br /> <br /> "Revenue Officer" shall mean the duly autl <br />Collector charged with assisting the Collect <br />the duties imposed upon him or her hereunder <br /> <br /> "Sale" shall include the transfer, in any <br />means whatsoever, of title to property for a <br />serving, supplying, or furnishing for a cons <br />property; and a transaction whereby the poss <br />transferred and the seller retains the title <br />payment of the price shall likewise be deeme <br />foregoing definitions shall not be deemed to <br />transaction which is or which, in effect, re <br />within the contemplation of law. <br /> <br /> "Sale At Retail" and "Retail Sale" shall m <br />tangible personal property (including articl <br />fabricated or imprinted) other than sale to. <br />for the purpose of resale as tangible person <br />regular course of business, or (2) purchases <br />consuming the property purchased in producin <br />article of tangible personal property or sub <br />property becomes an ingredient or component, <br />used in processing, when the primary purpose <br />to create a chemical reaction directly throu <br />ingredient of a new article being produced f, <br /> <br /> "Sale At Wholesale" and "Wholesale Sale" s <br />tangible personal property which is not a "s. <br />otherwise classified hereinabove as "retail <br />nevertheless be classified as "wholesale saL <br />section, if the vendor can establish to the ~ <br />Collector that the sale was made to a governl <br /> <br />14 - <br /> <br />ng, building, <br />more contiguous <br />der-lessor owning or <br />re or premises may, <br />oof thereof, obtain a <br />essment. Further <br />holder-lessor owns or <br />ldings, structures or <br />o or more dwellings, <br />separate but <br />or leaseholder- <br />buildings, <br />9f acceptable <br />Dnsolidated business <br /> <br />~modation for which a <br /> <br />in the business of <br /> consumers or end- <br /> <br /> ized agent of the <br />)r in the exercise of <br /> <br />lanner or by any <br />consideration; the <br />ideration of any <br />~ssion of property is <br /> as security for the <br /> a sale. The <br /> exclude any <br />~ults in a sale <br /> <br />~an every sale of <br />~s produced, <br />)ne who (1) purchases <br />~1 property in the <br />for the purpose of <br />~ for sale a ~ew <br />3tance, of which such <br />or as a chemical <br />of such chemical is <br />~h contact with an <br />)r sale. <br /> <br />%all mean any sale of <br />~le at retail." Sales <br />;ales", may, <br />.~s" under this <br />~atisfaction of the <br />lent asency, public <br /> <br /> <br />