As used in this chapter, the term "fire and damaged goods" applies to goods, wares and merchandise being offered for sale as a result of damage by fire, smoke, water, wind, earthquake, acts of God or other incidents of similar nature but does not apply to goods, wares or merchandise damaged in transit or by handling, dropping, marking, scratching or other similar damage occurring within or incident to the regular course of business. (Ord. 04-53 § 2)