For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUYER. The person who buys, takes title to, or takes possession of property, services, or rentals.
COLLECTOR. All persons required to collect the tax levied under this chapter, whether a seller or a buyer of raw seafood products as defined in this chapter.
COIN-OPERATED MACHINE. A slot machine, marble machine, juke box, merchandise vending machine, laundry, dry cleaning and any other services-dispensing machine or amusement device of any kind which requires the insertion of a coin to make it operate.
MAYOR. The Mayor of the city of Sand Point, Alaska, or the Mayor's designee.
PERSON. Has the meaning given in § 1.10.030.
RAW SEAFOOD PRODUCTS or RAW FISH PRODUCTS. All raw seafood products including, but not limited to, clams, crab, shrimp, and other shellfish, salmon, herring, pollock, halibut and other groundfish and salmon roe that have not been processed.
SALE. Includes:
(1) Every sale of service;
(2) Every rental of real or personal property;
(3) Every sale of the use or play of a coin-operated machine;
(4) Every sale of tangible personal property; regardless of quantity or price, whether sold by coin-operated machine or otherwise;
(5) Every sale or exchange of services, use or title in property, installment credit and conditional sales are included in the term;
(6) Every sale of raw seafood products including an event that occurs when a person within the city becomes directly or indirectly obligated for the payment for raw seafood products without regard to whether delivery of the raw seafood products occurred inside or outside the city if the raw seafood products are purchased for delivery or are delivered to a location inside the city. The place of the sale is the business location of the buyer inside the city. A sale in the city occurs if the raw seafood products are purchased by a buyer and delivered to the buyer inside the city even if transported outside the city prior to processing.
SALES PRICE. Consideration paid by the buyer in terms of money and, in the case of a sale involving an exchange of property, the fair market value of the property exchanged, including delivery or installation costs, taxes, or any other expenses whatsoever, measured by the gross sales of the seller. In the case of raw seafood products, SALES PRICE includes any direct considerations such as fuel or supplies furnished by the processor or offsets to the cash value for gear furnished.
SELLER. Includes persons who are vendors of property, persons furnishing services, lessors of rental space or goods, and all persons making sales.
SERVICES. Includes all services of every manner and description which are performed or furnished for compensation, except services rendered to an employer by an employee, including but not limited to:
(1) Professional services;
(2) Services in which a product is made to order
(3) Utilities and utility repair services not provided by the city including, but not limited to, electrical, cable television and telephone services; .
(4) The sale of transportation services;
(5) Services rendered for compensation by any person who furnishes any such services in the course of his or her business or occupation;
(6) Services wherein labor and materials are used to accomplish a specified result;
(7) Any other services including advertising, maintenance, recreation, amusement, and craftsmen services.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)