Sec. 36-126.25. Wholesale merchants--Definitions.
(a) Wholesaler or wholesale merchant shall mean any person or merchant who sells wares and merchandise for resale by the purchaser, including sales when the goods, wares and merchandise will be incorporated into goods and services for sale, and also includes sales to institutional, commercial, and government and industrial users which because of the quantity, price or other terms indicate that they are consistent with sales at wholesale.
(b) Wholesale peddler shall mean any person, firm or corporation, who or which sells or offers to sell goods, wares and merchandise to licensed dealers, other than at a definite place of business operated by the seller, and at the time of such sale or exposure for sale delivers, or offers to deliver the goods, wares and merchandise to the buyer. For the purposes of this section any delivery made on the day of sale shall be construed as a delivery at the time of sale.
(c) Purchases shall mean the cost of goods, wares and merchandise received for sale at each definite place of business of a wholesale merchant. The term shall include the cost of manufacture of such goods, wares and merchandise manufactured by any wholesaler or wholesale merchant and sold or offered for sale as merchandise. (Ord. No. O- 96-319, 12-10-96, eff. 1-1-97)
Last updated date: 10/23/2006 4:15:21 PM