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575 An owner or leaseholder claiming a license fee exemption hereunder shall have the burden of furnishing to the Collector such information as the Collector may require to support the claim of eligibility for exemption. Nothing in this section shall be construed to relieve any person who is eligible for or claims to be eligible for exemption from payment of any required residential rental property business license fee from the requirement to obtain said business license in the same manner, and at the same time as is required under the terms of this chapter of all other persons applying for a business license and such person shall be subject to the same procedures for enforcement and for penalties as provided herein. "Rental Unit" shall mean the smallest accommodation for which a fee is charged or received. "Retailer" shall mean any person engaging in the business of selling goods, wares, or other merchandise to consumers or end- users thereof. "Revenue officer" shall mean the duly authorized agent of the Collector charged with assisting the Collector in the exercise of the duties imposed upon him or her hereunder. "Sale" shall include the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law. "Sale At Retail" and "Retail Sale" shall mean every sale of tangible personal property (including articles produced, fabricated or imprinted) other than sale to one who (1) purchases for the purpose of resale as tangible personal property in the regular course of business, or (2) purchases for the purpose of consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component, or as a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale. "Sale At Wholesale" and "Wholesale Sale" shall mean any sale of tangible personal property which is not a "sale at retail." Sales otherwise classified hereinabove as "retail sales," may, nevertheless be classified as "wholesale sales" under this section, if the vendor can establish to the satisfaction of the Collector that the sale was made to a government agency, public - 15 -