When not clearly otherwise indicated by the context, the following words and phrases, as used in this chapter, have the following meaning:
Buyer: Includes persons who are purchasers of personal property, rental space or services.
City: Means the City of King Cove.
Coin-operated Machine: Means slot machine, marble machine, juke box, merchandise vending machine, laundry, dry cleaning and any other services-dispensing machine or amusement device of any kind which requires the insertion of a coin to make it operative.
Collector: Means all persons who are required to collect the tax levied under this chapter, whether a buyer of raw seafood products or a seller as defined in this section.
Mayor: Means the mayor of the City of King Cove, Alaska, or his designee.
Person: Includes individuals and every person recognized in law and every group of persons who act as a unit.
Raw Seafood Products or Raw Fish Products: Includes all raw seafood products including, but not limited to, clams, crab, shrimp, and other shellfish, salmon, herring, bottomfish and salmon roe.
Sale: Shall include:
1. Every sale of services;
2. Every rental of real or personal property;
3. Every sale of the use or play of a coin-operated machine;
4. Every sale of tangible personal property, regardless of quantity or price, whether sold by coin-operated machine or otherwise, except the sale of personal property, other than raw seafood products, as a raw material to a person engaged in manufacturing for sale, when the property becomes an ingredient or component part of the manufactured product or a container thereof or is consumed in the manufacturing process.
5. Every sale or exchange of services, use or title in property. Installment credit and conditional sales are included in the term.
6. Every sale of raw seafood products including an event that occurs when a person within the city becomes directly or indirectly obligated for the payment for raw seafood products without regard to whether delivery of the raw seafood products occurred inside or outside the city if the raw seafood products are purchased for delivery or are delivered to a location inside the city; except "sale" does not include a transaction under this sentence if the initial delivery occurs in a city other than the City of King Cove or outside the Aleutians East Borough prior to delivery in the City of King Cove. The place of the sale is the business location of the buyer inside the city. A sale in the city occurs if the raw seafood products are purchased by a buyer and delivered to the buyer inside the city even if transported outside the city prior to delivery to the buyer's location inside the city.
Sales Price: Means consideration paid by the buyer in terms of money and, in the case of a sale involving an exchange of property, the fair market value of the property exchanged, including delivery or installation costs, taxes, or any other expenses whatsoever, measured by the gross sales of the seller. In the case of seafood products, sales price includes any indirect considerations such as fuel or supplies furnished by the processor or offsets to the cash value for gear furnished.
Seller: Includes persons who are vendors of property, persons furnishing services, the lessor of rental space or goods, and all persons making sales.
Services: Includes all services of every manner and description which are performed or furnished for compensation, except services rendered to an employer by an employee, including but not limited to:
1. professional services;
2. services in which a product or sale of property, including personal property made to order;
3. utilities and utility services not constituting a sale of personal property, including sewer, water, electrical and telephone services and repair;
4. the sale of transportation services;
5. services rendered for compensation by any person who furnishes any such services in the course of his business or occupation;
6. services wherein labor and materials are used to accomplish a specified result;
7. any other services including advertising, maintenance, recreation, amusement, and craftsmen services.
Taxpayer: Means all persons who are required to pay the tax levied by this chapter, whether a seller of raw seafood products or a buyer as defined in this section.
(Ord. 77-01 (part), 1977; Ord. 80-05 §§ 5, 6, 1980; Ord. 81-04 § 1 (part), 1981; Ord. 88-11 § 6, 1988; Ord. 89-02 §§ 6, 7, 1989)