§ 7-304. SALE.

The word "sale" means and includes:

(1) Any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise in any manner or by any means whatsoever, of tangible personal property for a consideration. "Transfer of possession", "lease", or "rental" includes only transactions found by the Controller to be in lieu of a transfer of title, exchange or barter.

(2) Any withdrawal of tangible personal property from a point within the city, except a withdrawal pursuant to a transaction in foreign or interstate commerce which is immune from local taxation by reason of the provisions of the United States Constitution, for delivery to any place within or without the city, for the purpose of the transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of the property for a consideration.

(3) The producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting.

(4) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.

(5) The furnishing, preparing, or serving for a consideration of food, meals or drinks.

(6) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.

(7) A transfer of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication. (Orig. Ord. 3773; Am. Ord. 5308, 1958).