A person who holds himself or herself out as being engaged, or who habitually engages, in selling tangible personal property at retail is a retailer hereunder with respect to such sales, notwithstanding the fact the person is a service man or service woman engaging in sales of services for the purposes of the Village Municipal Service Occupation Tax.
(Prior Code, § 35.089) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999