For purposes of this Chapter, unless the context otherwise requires, the following words and phrases shall have the meanings defined herein.
(A) "BUYER OR COLLECTOR" means any person, whether acting as principal, agent or broker, making purchases of raw seafood product from a seller and who is also an individual or entity, according to this Chapter, required and responsible to collect and remit raw seafood sales tax levied by the City of Unalaska.
(B) "PLACE OF BUSINESS" means a place where raw seafood product is purchased.
(C) "PRIMARY GROSS SALES VALUE" means the consideration, whether money, credit, rights or other property, expressed in the terms of money due to, paid or delivered by a buyer to a seller. This shall be without any deduction on account of the cost of materials used, labor costs incurred, interest, delivery costs, taxes or any other expenses whatsoever paid or accrued and without any deduction on account of losses. This may also be referred to as a primary gross purchase value.
(D) "PROCESSED OR PROCESSING" means cooking, canning, smoking, butchering, freezing, salting, dehydrating and other activities that modify the condition of the raw seafood product in preparation of the raw seafood product for sale, but does not include decapitating, gutting, gilling, sliming, or icing by the person harvesting the fish if done for the purpose of maintaining the quality of the raw seafood product until it can be sold.
(E) "RAW SEAFOOD PRODUCT" means fin fish and shellfish and includes, but is not limited to crab, shrimp, scallops, groundfish, sablefish, salmon, halibut, cod, herring, flat fish, mackerel and pollock that have not been processed.
(F) "SELLER" means a person or entity who has caught raw seafood product and sells it to a buyer.
(Am. Ord. No. 2003-05, passed 5-6-03)