BUILDING MATERIALS: Includes all tangible personal property which is used in constructing, altering, repairing or improving real property.
GROCERIES: Any edible food or foodstuffs intended for human consumption except:
A. Alcoholic beverages;
B. Tobacco; and
C. Any food product which is prepared and sold for consumption at any "eating place" as defined in Idaho Code section 39-1602; or
D. Any sandwiches and foods prepared and sold by retailer for immediate human consumption; or
E. Any food product sold through a vending machine if the sales price is more than fifteen cents ($0.15).
HOTEL-MOTEL: Any business including hotels, motels, condominiums, tourist homes, campgrounds, and any other business which in the regular course of business rents or leases for occupancy temporary lodging to individuals with or without meals, except where residence is maintained continuously under terms of a lease or similar agreement for a period in excess of thirty (30) days.
IN THE CITY OF LAVA HOT SPRINGS: Within the exterior boundaries of the city of Lava Hot Springs, Bannock County, Idaho.
LIQUOR BY THE DRINK: Any liquid or solid, patented or not, containing alcohol, spirits, or wine and susceptible of being consumed by human beings, for beverage purposes. This term, as used in this chapter, includes:
Alcohol: The product of distillation of any fermented liquor, rectified either once or more often, whatever may be the origin thereof, or synthetic ethyl alcohol.
Beer: Any alcohol beverage obtained from the fermentation of sugar, barley, hops, malt, yeast and similar ingredients.
Spirits: Any beverage which contains alcohol obtained by distillation mixed with drinkable water and other substances in solution, including, among other things, brandy, rum, whiskey, and gin.
Wine: Any alcohol obtained by the fermentation of the natural sugar content of fruits (grapes, apples, etc.) or other agricultural products containing sugar (honey, milk, etc.).
PERSON: Shall include any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit.
ROOM OR SPACE OCCUPANCY CHARGE: The total amount charged for the rental use or temporary occupancy of a room, camping space or unit, valued in money, whether paid in money or otherwise, without any deduction.
SALE OF LIQUOR BY THE DRINK: The terms "sale", "retail sale", and "sale at retail" mean the sale of liquor by the drink for consumption on the premises, and include any transfer of money, title, exchange, barter or credit, conditional or otherwise, in any manner or by any means whatsoever as consideration.
SALES PRICE: The total amount for which liquor by the drink is sold, and the total amount of any room or space occupancy charge, and the total amount for which tangible personal property, including services agreed to be rendered as part of the sale, is sold, valued in money, whether paid in money or otherwise, without any deduction.
SELLER OF LIQUOR BY THE DRINK: Any individual, partnership, corporation, organization or association that engages in sale of liquor by the drink for consumption on the premises, whether by agent, employee or principal.
TAXPAYER: Any person subject to or liable for any tax or payment of any tax imposed under this chapter. (Ord. 2015-11, 11-12-2015, eff. 11-20-2015)