For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACQUIRED OUTSIDE THE VILLAGE. The delivery of tangible personal property purchased in the village to the point of delivery outside the village.
BULK VENDING MACHINE. A non-electrically operated vending machine containing unsorted confections, nuts or other merchandise which, when a coin of a denomination not larger than $0.01 is inserted, are dispensed in equal portions, at random and without selection by the customer.
DIRECTOR. The Village Clerk.
PERSON. Any natural individual, firm, society, foundation, institution, partnership, association, joint stock company, joint venture, public or private corporation or a receiver, executor, trustee, conservator or other representative appointed by order of any court.
PURCHASE AT RETAIL. The acquisition of the ownership of or title to tangible personal property through a sale at retail.
PURCHASER. Any person who, through a sale at retail, acquires the ownership of or title to tangible personal property for a valuable consideration.
RECEIPTS. Receipts from sales of tangible personal property at retail with respect to any period of time means the aggregate selling price received by a seller during the period of time. In the case of charge and time sales, RECEIPTS include consideration only as and when payments are received by the seller.
RETAILER. Every person engaged in the business of making sales at retail.
RETAILER MAINTAINING A PLACE OF BUSINESS IN THE VILLAGE. Any retailer:
(1) Having or maintaining in the village, directly or by a subsidiary, an office, distribution house, sales house, warehouse or other place of business or any agent or other representative operating within the village under the authority of the retailer or the retailer’s subsidiary, regardless of whether the place of business or agent or other representative is located here permanently or temporarily or whether the retailer or subsidiary is licensed to do business in the village; or
(2) Engaging in soliciting orders within the village from users by means of catalogues or other advertising, whether the orders are received or accepted within or without the village.
SALE AT RETAIL. Any transfer of the ownership of or title to tangible personal property to a purchaser, for the purpose of use or consumption, and not for the purpose of resale in any form as tangible personal property to the extent not first subjected to a use for which it was purchased, for a valuable consideration; provided, the property purchased is deemed purchased for the purpose of resale despite being first used to the extent to which it is resold as an ingredient of an intentionally produced product or byproduct of manufacturing. Transactions whereby the possession of the property is transferred but the seller retains the title as security for payment of the selling price shall be deemed sales. SALE AT RETAIL shall be construed to include any transfer of the ownership of or title to tangible personal property to the purchaser for use or consumption by any other person to whom the purchaser may transfer the tangible personal property without a valuable consideration, for resale in any form as tangible personal property unless made in compliance with §§ 35.125 through 35.127. Sales of tangible personal property, which property, to the extent not first subjected to a user for which it was purchased, as an ingredient or constituent, goes into and forms a part of tangible personal property subsequently the subject of a sale of retail, are not SALES AT RETAIL. SALES AT RETAIL includes the transfer of ownership of or title to tangible personal property for use or consumption incidental to a sale of a service.
SELLING PRICE.
(1) The consideration for a sale at retail valued in money, whether received in money or otherwise, including cash, credit, property other than as hereinafter provided, and services, but not including the value of or credit given for trade-in tangible personal property where the item that is traded in is of like kind and character as that which is being sold and shall determine without any deduction on account of the cost of materials used, labor or service cost or any other expense whatsoever but shall not include:
(a) The proceeds of any mandatory service charge which is separately stated on customers’ bills for purchase and consumption of food and beverages, if all the proceeds of the service charge are, in fact, turned over to the employees who normally would have received tips had the service charge policy not been introduced; or
(b) Charges that are added to the price by the seller on account of the seller’s duty to collect, from the purchaser, the tax imposed upon the purchaser under this subchapter or on account of a tax liability imposed upon the seller or the purchaser under any other ordinance of the village or of any other unit of local government or under any law of the state upon or in connection with the sale, purchase or use.
(2) SELLING PRICE shall include consideration for a sale at retail incidental to a sale of service to the extent the consideration constitutes a cost price as defined in the State Service Use Tax. The phrase, LIKE KIND AND CHARACTER shall be liberally construed, including, but not limited to, any form of motor vehicle or any kind of farm or agricultural implement for any kind of farm or agricultural implement, while not including a kind of item which, if sold at retail by that retailer, would be exempt from tax hereunder as an isolated or occasional sale.
TAX COLLECTOR. A retailer maintaining a place of business in the village or a retailer authorized by the village to collect the tax herein imposed.
USE. The exercise by any person of any right to or power over tangible personal property incident to the ownership of that property, except it does not include the sale of the property in any form as tangible personal property in the regular course of business to the extent the property is not first subjected to a use for which it was purchased and does not include the use of the property by its owner for sales demonstration purposes; provided the property purchased is deemed to be purchased for the purpose of resale, despite first being used, to the extent to which it is resold as an ingredient of an intentionally produced product or byproduct of manufacturing. USE does not mean the interim use of tangible personal property and does not mean the physical incorporation of tangible personal property, to the extent not first subjected to a user for which it was purchased, as an ingredient or constituent into other tangible personal property which is sold in the regular course of business or which the person incorporating the ingredient or constituent therein has undertaken at the time of the purchase to cause to be transported in interstate commerce to destinations outside the state or to destinations outside the village and inside the state.
(Prior Code, § 35.070) (Ord. 86-4, passed 7-28-1986)