| | | 3. Casual sale or rental. "Casual sale" or "casual rental" | | means an isolated sale or rental that is not in the ordinary | | course of repeated and successive transactions of like character | | by the person making the sale or rental. |
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| | | 4. Eating establishment. "Eating establishment" means an | | establishment more than 75% of whose gross receipts from sales of | | food and drink are attributable to sales of meals prepared by | | that establishment. "Eating establishment" includes, but is not | | limited to, a cafe, lunch counter, private or social club, | | cocktail lounge, hotel, catering business, tavern, diner, snack | | bar, dining room, mobile eating place, doughnut shop, bagel shop, | | sandwich shop, pizza parlor, dairy bar or other place or | | establishment where meals are served, whether or not the serving | | of meals is the primary function or activity of the | | establishment. |
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| | | 5. Grocery staples. "Grocery staples" means food and drink | | products that are not ordinarily sold for immediate consumption.__ | | "Grocery staples" does not include food and drink sold in a | | heated state or alcoholic beverages. |
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| | | 6. Living quarters. "Living quarters" means sleeping rooms, | | sleeping or housekeeping accommodations and tent or trailer | | space. |
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| | | 7. Meal. "Meal" means food and drink products, other than | | grocery staples, sold or served by an eating establishment. |
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| | | 8. Nonprofit. "Nonprofit" means an organization that has been | | determined by the United States Internal Revenue Service to be | | exempt from taxation under Section 501(c) of the Code. |
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| | | 9. Operator. "Operator" means any person who: |
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| | | A. Operates an eating establishment; |
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| | | B. Makes rentals of living quarters or receives rents from | | rentals of living quarters; or |
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| | | C. Makes rentals, other than casual rentals, of automobiles | | for a period of less than one year. |
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| | | "Operator" does not include a person who makes rentals of living | | quarters or receives rents from rentals of living quarters rented | | for a total of fewer than 15 days in the calendar year, but does | | include a person who owns and offers for rental more than one | | property in the State during the calendar year. |
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| | | 10. Rural community health center. "Rural community health | | center" means a person that delivers, or provides facilities for | | the delivery of, comprehensive primary health care in a place or |
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