"Sale", "sell" shall be deemed to include and refer to: The making of any transfer
of title, in any manner or by any means whatsoever, to tangible personal property
for a price, and to the serving, supplying or furnishing, for a price, of any tangible
personal property or other property fabricated or made at the special order of customers
who do or who do not furnish directly or indirectly the specifications therefor. A
transaction whereby the possession of property is transferred but the seller retains
the title as security for the payment of the price shall likewise be deemed a sale.
The foregoing definitions shall not be deemed to exclude any transaction which is
or which, in effect, results in a sale within the contemplation of law. "Sale" shall
include both wholesale and retail and sales by vending machines and other coin-operated
devices.
(Ord. No. 85-8, § 3, 4-1-85)
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