787.36 WAREHOUSE TAXPAYER.

   (a)   Any term used in Section 787.36 through 787.39 shall have the same meaning as when used in comparable context in Section 787.01 et seq., unless a different meaning is clearly required by the context or by definition in this section.

   (b)   "Warehouse taxpayer" means any person liable for tax under this article exercising the privilege of possessing tangible personal property which is moving in interstate commerce through or over the territory of the Municipality, or which was cosigned from a point of origin outside the State to a warehouse, public or private, within the Municipality for storage in transit to a final destination outside the State, whether specified when transportation begins or afterward, which does not acquire a tax situs in this State, which is taxable under Section 787.03(c).

(Ord. 9003. Passed 11-18-86.)