As used in this chapter:
A. "Merchandise" means any individual item of personal property, also any collection of items of personal property offered for sale at the same time, for which the total price then asked for each or all of such articles sold to any one person is forty dollars or more, except any article of personal property, the selling of which is regulated by any law of the State of California, or is sold for resale, or is sold by any governmental agency.
B. "Service" means any labor performed, with or without materials, equipment or tools upon any real or personal property or upon any person and includes any teaching or instruction, except any service the performance of which is regulated by any law of the State of California and except any service performed or instruction given by any governmental agency. (Ord. 1845 § 2 (part), 1972).