“Buyer” includes any person who purchases or rents tangible personal property or services;

“City” or “City limits” means the City of Saint Paul, Alaska, and includes all of the territory contained within a three nautical (geographical) mile perimeter and lying above the mean low water line surrounding St. Paul Island, Sea Lion Rock, Walrus Island and Otter Island of the Pribilof Group at Latitude 57° 10'N. and Longitude 170° 15'W.;

“Housing unit” means a house, apartment, duplex, room, or condo;

“Payor of sales tax” includes all sellers in addition to buyers of seafood and processors of seafood;

“Person” means an individual, firm, partnership, consortium, joint venture, association, commercial entity, social club, fraternal organization, corporation, estate, trust of any type, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, syndicate, any governmental entity (foreign government, United States Government, State of Alaska or other state, municipality), commission, or any other group or combination of persons acting as a unit;

“Personal property” means moveable tangible or intangible items subject to ownership;

“Processor” means the first person to purchase or process raw fish or seafood after importation or sale within the City limits. Processing shall include all manner of treatment or preservation including without limitation canning, freezing, salting, chilling, sorting, fabricating, flavoring, shaping or packaging;

“Rental” means renting of real or personal property for consideration;

“Retail sale” means a sale in the regular course of business for any purpose other than resale;

“Sale” means any transfer of title or possession, or both, or exchange or barter in any manner or by any means whatsoever, of personal property (whether tangible or intangible). The manufacturing of personal property consumed on the premises of the person furnishing, preparing, or serving such tangible personal property is also included. If the point of delivery or possession is within the City limits, the sale is within the City. A transaction whereby the possession of property is transferred, but the seller retains title as security for the payment of the purchase price, is a sale. “Sales” may also include rentals and sales and exchanges of services;

“Sales price” means the total amount for which property is sold or its fair market value, whichever is greater, as valued in money, whether paid in money, credit, rights or otherwise, without any deduction for any of the following:

Any one sale of tangible personal property separately priced shall be aggregated to determine the sales price subject to taxation. Sales price for seafood shall be ex vessel;

“Seafood” includes all raw seafood, seafood products, and fish including without limitation clams, crab, shrimp, other shellfish, salmon, herring, bottomfish and salmon roe;

“Seasonal businesses” are businesses that operate less than six months each calendar year;

“Seller” includes every person engaged in the business of making sales within the City limits;

“Transient” includes every person the City determines is not a permanent resident of the City. Such determination shall examine whether the person has a fixed base of operations located within the City limits. Examples of transients include peddlers, floating processors of seafood, and other similar operations. [Ord. 19-06 § 2, 2019.]