As used in Section 880.05(a)(3), the term “sales made in the City” means:
(a) All sales of tangible personal property which is delivered within the City, regardless of where title passes, if shipped or delivered from a stock of goods within the City;
(b) All sales of tangible personal property which is delivered within the City, regardless of where title passes, even though transported from a point outside the City, if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the City and the sales result from such solicitation or promotion, but mere advertisements in published media shall not be deemed to be such solicitation or promotion as falls within the purview of this subsection;
(c) All sales of tangible personal property which is shipped from a place within the City to purchasers outside the City, regardless of where title passes, if the taxpayer is not, through his own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made, as the term solicitation or promotion is used in subsection (b) hereof.
(W.V. Ord. 1968-42. Passed 10-22-68.)