§ 15-26. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Auction or public auction means the sale or offering for sale of goods at a public or private gathering by public outcry and competitive bidding and shall include the sale or offering for sale of goods at such public or private gathering by public outcry and competitive bidding wherein the auctioneer or owner of the goods reserves the right to refuse the highest bid or grants to the highest bidder the right to refuse to consummate the sale or gives the highest bidder the right to return the purchased goods within a specified time for redemption or refund, with or without reason, or such other terms that the auctioneer or the owner of the goods may incorporate and make part of the sale. The terms shall also include the sale or offering for sale of goods at such public or private gathering by public outcry and the method known as down-hill bidding wherein the auctioneer or owner of the goods reserves the right to refuse the lowest bid or grants the lowest bidder the right to refuse to consummate the sale or gives the lowest bidder the right to return the purchased goods within a specified time for redemption or refund, with or without reason, or such other terms that the auctioneer or owner of such goods may incorporate and make part of the sale. By down hill bidding is meant first offering any article for sale at a high price and then offering the same at successive lower prices until a buyer is secured.

Auctioneer means any person who conducts and handles an auction sale or public auction and shall be limited to natural persons.

Business tax division means the city department that is charged with administering or enforcing the requirements of this chapter and Chapter 23.

Business tax receipt or business receipt or receipt or tax receipt means the document that is issued by the city that bears the words "business tax receipt" or "business receipt" or "receipt" or "tax receipt" and evidences that the person or entity in whose name the document is issued has complied with the provisions of this article relating to the business tax.

Merchandise means any goods, wares, or commodities bought or sold in the usual course of trade or business.

Merchant means any person engaged in the business of selling merchandise at retail or wholesale.

Person means any individual, firm, partnership, joint adventure, syndicate, or other group or combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor, administrator, receiver, or other fiduciary, and includes the plural as well as the singular.

Person in charge means the person in the place of business at any time who is charged with the duty of supervising, operating, or managing such business at such time.

Retail merchant means any merchant who sells to the consumer or for any purpose other than resale.

Sale means the transfer of ownership, title, or possession, whether conditional or otherwise, for consideration.

Wholesale merchant means any merchant who sells to another for the purpose of resale.

Written notice means by letter or official notice from the business tax division.

Definitions not listed may be found in Chapter 47 (Unified Land Development Regulations) of the Code of Ordinances. Those not listed in Chapter 47 may be construed using the ordinary dictionary definition.

(Code 1953, §§ 7-1, 23-4; Ord. No. C-1154, § 1, 8-2-55; Ord. No. C-89-50, § 2, 7-6-89; Ord. No. C-06-41, § 2, 12-19-06 ; Ord. No. C-15-42 , § 1, 12-1-15)