§ 20-241. Definition.

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 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:

Administrator means and includes the sales tax collector for the St. Martin Parish Sales and Use Tax Department, who shall be in charge of the administration and collection of the tax herein levied, or the duly authorized assistants of said administrator.

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

Authority means Sales Tax District No. 1 of the Parish of St. Martin, State of Louisiana, as is appropriate in the context used and with the understanding that the tax will be levied throughout the district.

Collector means the St. Martin Parish Sales and Use Tax Department which is the agency designated by the parish to handle and accomplish the collection, enforcement and administration of sales and use taxes on behalf of the parish.

(Ord. No. 02-09-0256-OR, § 1, 9-3-2002)