As used in paragraph (c) of Section 165.01, sales made in the City shall mean:
(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 in regularly engaged through its own employees in the solicitation or promotion of sales within the City and the sales result from such solicitation or promotion.
(c) All sales of tangible personal property shipped from a place within the City to purchasers outside of the City regardless of where title passes if the taxpayer is not through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
(Ord. 7683-05. Passed 2-7-05.)