111.0702 SALES MADE IN THE CITY.

   As used in subsection (c) of Section 111.0701, "sales made in the City of Shaker Heights" means:

   (a)   All sales of tangible personal property which is delivered within the City of Shaker Heights regardless of where title passes if shipped or delivered from a stock of goods within the City of Shaker Heights.

   (b)   All sales of tangible personal property which is delivered within the City of Shaker Heights regardless of where title passes even though transported from a point outside the City of Shaker Heights if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the City of Shaker Heights and the sales result from such solicitation or promotion.

   (c)   All sales of tangible personal property which is shipped from a place within the City of Shaker Heights to purchasers outside of the City of Shaker Heights 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. 66-135. Enacted 12-27-66.)