[R.O. 1997 § 605.010; Ord. No. 1603 § 1, 4-16-1974; Ord. No. 1857 § 2, 5-18-1982]
The following words shall have the meanings set out herein:
Any person, firm or corporation who engages in making money loans for profit with the exception of banking institutions, as hereinabove defined.
Every person whose principal business activity is the refining, processing, fabrication, alteration, improvements, modification, assembling, combining or otherwise changing tangible personal property through any process or procedure is a manufacturer.
Every person, corporation, co-partnership or association of persons who shall make any sales, wholesale or retail, of any goods, wares or merchandise or render any service from any store, stand or place occupied for that purpose is declared to be a merchant. Any person engaged in the rental of tangible personal property not otherwise included in the measure of a license and taxed by the City is also a merchant, and the property so rented or leased shall be deemed the merchant's inventory taxable to the lessor. The owner of inventory consigned to any person within the City for sale is a merchant. Any activity of a merchant, other than the making of sales, rentals or leases, which is related to said sales is also deemed to constitute the business of a merchant. A merchant shall also be deemed as any person taking orders by phone or in person for goods which are to be shipped, either directly or indirectly to the customer from out of town.