§ 20-207. Definitions.

As used in this article, the words, terms and phrases "business," "cost price," "dealer," "gross sales," "hotel," "lease or rental," "person," "purchaser," "retail sale," "sale at retail," "retailer," "sale," "sales price," "sales of services," "storage," "tangible personal property," "off-road vehicle," "use," "use tax" and "drugs" have the meanings ascribed to them in La. R.S. 47:301, unless the context clearly indicates a different meaning. In addition, the following words have the meanings as hereinafter set forth unless the context clearly indicates a different meaning, to-wit:

Agricultural commodity means horticultural, viticultural, poultry, farm and livestock and livestock products.

Authority means the Sales Tax District No. 2 of the parish as is appropriate in the context used and with the understanding that the tax will be levied throughout the district.

Collector means and includes the secretary of the authority or his duly authorized assistant or assistants or such other person or persons, agency or instrumentality designated by the parish to handle and accomplish the collection, enforcement and administration of sales and use tax on behalf of the authority.

(Ord. of 2-2-1999(2), § 1)