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them, except where the context clearly indicates a
<br />different meaning.
<br />a. Retailer includes every person engaged in
<br />the business of making sales at retail.
<br />b. Retail sale or sale at retail means any sale
<br />of a tangible goods to a consumer or to any
<br />person for any purpose other than for re-
<br />sale in the form of tangible personal prop=
<br />erty; provided, that no sale shall be con-
<br />strued to be a "retail sale" where goods,
<br />wares and merchandise are sold in whole-
<br />sales quantities at wholesale prices by li-
<br />censed wholesale dealers under standing or=
<br />ders or through outside salesmen.
<br />3. The term "retailer" shall not include bulk
<br />plants or filling stations engaging principally in
<br />the sale of gasoline and other petroleum products,
<br />ice plants or ice dealers engaging principally in
<br />the sale of ice, bakeries and other manufacturing
<br />or processing plants selling only the products man-
<br />ufactured or processed therein; or restaurants,
<br />cafes, cafeterias, hotels and liquor stores; pro-
<br />vided, however, that where food or intoxicating
<br />liquors are sold in connection with a principal busi-
<br />ness, but only incidental thereto, said principal
<br />business shall not be exempt from the license, tax
<br />imposed herein. Provided, further, that incidental
<br />sales not otherwise excepted in this subsection
<br />made by a licensed wholesaler to consumers at
<br />wholesale prices shall not be construed to be re-
<br />tail sales unless such sales exceed five (5) percent
<br />of such wholesaler's total sale.
<br />(Ord. No. 9149, § 1, 1240-91)
<br />Section 207.43. Schools, colleges, etc.
<br />Every person engaged in the business of oper.
<br />ating a school, college, or other educational or
<br />training institution for profit shall pay a license
<br />tax of thirty ($30.00) for each place of business,
<br />except that persons giving lessons or instruction
<br />in their homes without assistants or a staff shall
<br />not be required to pay a license tax.
<br />(Ord. No. 91=49, § 1, 1240-91)
<br />Section 207.44. Telephone systems.
<br />Every person engaged in the business of owning
<br />or operating telephone systems in the county for
<br />Supp. No. 3
<br />§ 207.46
<br />profit shall pay a license tax according to the fol.
<br />lowing schedule:
<br />1. On the first one thousand (1,000) line con-
<br />nections to a residential unit or business,
<br />or fraction of one thousand (1,000), nine-
<br />teen cents ($0.19) for each phone or instru-
<br />ment operated or installed.
<br />2. On the second one thousand (1,000) or frac-
<br />tion over one thousand (1,000), fifteen cants
<br />($0.15) for each phone or instrument open
<br />ated or installed; and
<br />3. On all over two thousand (2,000), eleven
<br />cents ($0.11) for each phone or instrument
<br />operated or installed; and
<br />4. Owners or managers of telephone systems
<br />operated or having installed less than one
<br />hundred (100) phones or instruments shall
<br />not be required to pay a license tax.
<br />(Ord. No. 9149, § 1, 1240-91)
<br />Section
<br />207.45.
<br />Telegraph
<br />systems.
<br />Every person engaged in the business of owning
<br />or operating telegraph systems within the county
<br />shall pay a license tax to the tax collector of one
<br />dollar and thirty cents ($1.30) per mile, said
<br />mileage to be based upon the actual distance from
<br />point to point and not upon the number of miles of
<br />wire.
<br />(Ord. No. 91=49, § 1, 1240-91)
<br />Section 207.46. Trading, etc. intangible per-
<br />conal property.
<br />1. Every person engaged in the business of
<br />trading, bartering buying, lending or selling in-
<br />tangible personal property, whether as owner,
<br />agent, broker or otherwise, shall pay a license tax
<br />of seventy-five dollars ($75.00) for each place of
<br />business.
<br />2. No license shall be required under this sec-
<br />tion where the trading, bartering, buying, lending
<br />or selling is incidental to and a part of some other
<br />business classification on which an occupational
<br />license tax is imposed by this chapter, or other
<br />law of this state.
<br />(Ord. No. 9149, § 10 12-10-91)
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