876.01  DEFINITIONS; PRESUMPTION.
   As used in this chapter:
   (a)   "Temporary store" means a barbershop or beauty parlor or a store, storeroom, office or other place opened and maintained for the sale to or purchase from the public of goods, commodities or merchandise, and where the operator or owner of such barbershop or beauty parlor or the seller, buyer or owner of such goods, commodities or merchandise operates such store, storeroom, office cr other place for a period of less than 120 days. Any store which is opened, operated and maintained in the City shall prima-facie be presumed to be a temporary store within the meaning of this chapter, but such presumption may be overcome by evidence satisfactory to the Mayor that it is not a temporary store as defined herein, in which case the Tax Commissioner shall not be required to collect the license fee or take a bond in lieu of payment thereof, as hereinafter provided.
(1969 Code Sec. 110.07)
   (b)   'Person" means any individual, association, partnership or corporation, or the operator for or the agent of the same, who buys from or sells to the public at retail, through or by means of such temporary stone, any goods, commodities or merchandise, except as herein provided.(1969 Code Sec. 110. 09)