187.05 SALES MADE IN THE CITY.

   As used in this chapter, "sales made in the City" means:

   (a)    All sales of tangible personal property delivered within the City, regardless of where title passes, if shipped or delivered from a stock of goods within the City.

   (b)    All sales of tangible personal property delivered within the City, regardless of where title passes, even though transported from a point outside the City, if the taxpayer is regularly engaged through his own employees in the solicitation or promotion of sales within the City and the sales results from such solicitation or promotion.

   (c)    All sales of tangible personal property which is shipped from a place within the City to purchasers outside of the City, regardless of where title passes, if the taxpayer is not, through his own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.

      (Ord. 1981-47. Passed 4-27-81.)