As used in Section 181.05(c), "sales made in the Municipality" means:
(a) All sales of tangible personal property which is delivered within the Municipality regardless of where title passes if shipped or delivered from stock of goods within the Municipality.
(b) All sales of tangible personal property which is delivered within the Municipality regardless of where title passes even though transported from a point outside the Municipality if the taxpayer is regularly engaged through his own employees in the solicitation or promotion of sales within the Municipality and the sales result from such solicitation or promotion.
(c) All sales of tangible personal property which is shipped from a place within the Municipality to purchasers outside the Municipality 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. 37-03. Passed 12-16-03.)