§ 8A-242. Retail sales.

(1)

For the privilege of conducting, engaging in and carrying on the business of a retailer, as defined in this section, there is hereby levied and assessed upon every person or association of persons as herein defined, for each business location operated by such person or association of persons, an annual local business tax as provided for in the schedule of taxes, Section 8A-247.1.

(2)

The following words, terms and phrases when used in this section have the meaning ascribed to them, except where the context clearly indicates a different meaning.

(a)

Retailer includes every person engaged in the business of making sales at retail.

(b)

A retail sale or sale at retail means any sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property, provided that no sale shall be construed to be a "retail sale" where goods, wares, and merchandise are sold in wholesale quantities at wholesale prices by receipted wholesale dealers under standing orders or through outside salesmen, as distinguished from sales of small packages at retail prices, or is sold in wholesale quantities at wholesale prices to any governmental institution, subdivision or agency.

(3)

The term "trailer" shall not include bulk plants or filling stations engaging principally in the sale of gasoline and other petroleum products, ice plants or ice dealers engaging principally in the sale of ice, bakeries and other manufacturing or processing plants selling only the products manufactured or processed therein, or restaurants, cafes, cafeterias, hotels and liquor stores; provided, however, that where food or intoxicating liquors are sold in connection with a principal business, but only incidental thereto, said principal business shall not be exempt from the local business tax imposed herein. Provided further, that incidental sales not otherwise excepted in this subsection [and] made by a receipted wholesaler to consumers at wholesale prices shall not be construed to be retail sales unless such sales exceed five (5) percent of such wholesaler's total sale.

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 80-91, § 59, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 95-109, § 67, 6-20-95; Ord. No. 06-191, § 2, 12-19-06)