Except where the context otherwise requires, the definitions given in this Chapter govern the construction of the Relief Tax Ordinance.
BUSINESS: Includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect.
DEPARTMENT: The Department of Taxation of the State of Nevada.
GROSS RECEIPTS:
A. The total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following:
1. The cost of the property sold. However, in accordance with such rules and regulations as the Department may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his vendor for tax which the vendor is required to pay to the County or has paid the use tax with respect to the property, and has resold the property prior to making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property;
2. The cost of the materials used, labor or service cost, interest paid, losses or any other expense;
3. The cost of transportation of the property prior to its sale to the purchaser.
B. The total amount of the sale or lease or rental price includes all of the following:
1. Any services that are a part of the sale;
2. All receipts, cash, credits and property of any kind;
3. Any amount for which credit is allowed by the seller to the purchaser.
C. Does not include any of the following:
1. Cash discounts allowed and taken on sales;
2. Sale price of property returned by customers when the full sale price is refunded either in cash or credit; but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned;
3. The price received for labor or services used in installing or applying the property sold;
4. The amount of any tax (not including, however, any manufacturers' or importers' excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer;
5. The amount of any allowance against the selling price given by a retailer for the value of:
a. A used vehicle which is taken in trade on the purchase of another vehicle; or
b. A used piece of farm machinery or equipment which is taken in trade on the purchase of another piece of farm machinery or equipment;
D. For the purposes of the sales tax, if the retailers establish to the satisfaction of the Department that the sales tax has been added to the total amount of the sale price and has not been absorbed by them, the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed.
IN PERSHING COUNTY OR IN THE COUNTY: Within the exterior limits of Pershing County, and includes all territory within such limits owned by or ceded to the United States of America.
OCCASIONAL SALE:
A. Includes:
1. A sale of property not held or used by a seller in the course of an activity for which he is required to hold a seller's permit, provided such sale is not one of a series of sales sufficient in number, scope and character to constitute an activity requiring the holding of a seller's permit;
2. Any transfer of all or substantially all the property held or used by a person in the course of such an activity when after such transfer the real or ultimate ownership of such property is substantially similar to that which existed before such transfer.
B. The term does not include the sale of a vehicle other than the sale or transfer of a used vehicle to the seller's spouse, child, grandchild, parent, grandparent, brother or sister. For the purpose of this Section, the relation of parent and child includes adoptive and illegitimate children and stepchildren.
C. For the purposes of this Section, stockholders, bondholders, partners or other persons holding an interest in a corporation or other entity are regarded as having the "real or ultimate ownership" of the property of such corporation or other entity.
PURCHASE:
A. Any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration;
B. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase;
C. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.
RETAIL SALE:
A. "Retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business of tangible personal property.
B. The delivery in this County of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this County, is a retail sale in this County by the person making the delivery. He shall include the retail selling price of the property in his gross receipts.
RETAILER:
A. Includes:
1. Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others;
2. Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption;
3. Every person making any retail sale of a vehicle or more than two (2) retail sales of other tangible personal property during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy.
B. When the Department determines that it is necessary for the efficient administration of the Relief Tax Ordinance to regard any salesmen, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of the Relief Tax Ordinance.
C. A licensed optometrist or physician is a consumer of, and shall not be considered, a retailer within the provisions of the Relief Tax Ordinance, with respect to the ophthalmic materials used or furnished by him in the performance of his professional services in the diagnosis, treatment or correction of conditions of the human eye, including the adaptation of lenses or frames for the aid thereof.
SALE:
A. Means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.
B. "Transfer of possession", "lease" or "rental" includes only transactions found by the Department to be in lieu of a transfer of title, exchange or barter.
C. Includes:
1. The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting;
2. The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others;
3. The furnishing, preparing or serving for a consideration of food, meals or drinks;
4. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price;
5. A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication.
SALES PRICE:
A. The total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
1. The cost of the property sold;
2. The cost of the materials used, labor or service cost, interest charged, losses, or any other expenses;
3. The cost of transportation of the property before its purchase.
B. The total amount for which property is sold includes all of the following:
1. Any services that are a part of the sale;
2. Any amount for which credit is given to the purchaser by the seller.
C. Does not include any of the following:
1. Cash discounts allowed and taken on sales;
2. The amount charged for property returned by customers when the entire amount charged therefor is refunded either in cash or credit; but this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned;
3. The amount charged for labor or services rendered in installing or applying the property sold;
4. The amount of any tax (not including, however, any manufacturers' or importers' excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer;
5. The amount of any tax imposed by the State of Nevada upon or with respect to the storage, use or other consumption of tangible personal property purchased from any retailer;
6. The amount of any allowance against the selling price given by a retailer for the value of a used vehicle which is taken in trade on the purchase of another vehicle.
SELLER: Includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.
STORAGE: Includes any keeping or retention in this County for any purpose except sale in the regular course of business or subsequent use solely outside the County of tangible personal property purchased from a retailer.
STORAGE AND USE: Do not include the keeping, retaining or exercising of any right or power over tangible personal property for the purpose of subsequently transporting it outside the County for use thereafter solely outside the County, or for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible personal property to be transported outside the County and thereafter used solely outside the County.
TANGIBLE PERSONAL PROPERTY: Personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses.
TAXPAYER: Any person liable for tax under the Relief Tax Ordinance.
VEHICLE: Has the meaning ascribed to it in Nevada Revised Statutes 482.135. (Ord. 106 §1(B-R), 1989)