As used in Section 775.05, "sales made in the Municipality" means:
(a) All sales of tangible personal property which is delivered in the Municipality, regardless of where title passes, if shipped or delivered from a stock of goods in the Municipality;
(b) All sales of tangible personal property which is delivered in the Municipality, regardless of where title passes, even though such property is transported from a point outside the Municipality, if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales in the Municipality and the sales result from such solicitation or promotion; and
(c) All sales of tangible personal property which is shipped from a place in the Municipality to purchasers outside the Municipality, regardless of where title passes, if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
(Ord. 1967-7. Passed 3-1-67.)