Words and phrases defined.
Section 46
SEC. 46. Words and phrases defined.—In applying the provisions of the preceding section words and phrases shall be taken in the sense and extension indicated below: "Distiller of spirits" comprises all who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap, or sirup through continuous closed vessels and pipes until the manufacture thereof is complete. "Brewer" comprises all persons who manufacture fermented liquors of any description for sale or delivery to others, but not including manufacturers of tuba, bassi, or tapuy, or similar domestic fermented liquors whose daily production does not exceed two hundred gauge liters. "Rectifier" comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, wash, sap, or sirup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits or in any manner refining distilled spirits, and every person who without rectifying, purifying, or refining distilled spirits shall, by mixing such spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverage whatever, shall also be regarded as a rectifier and as being engaged in the business of rectifying. "Manufacturer of tobacco" includes every person whose business it is to manufacture tobacco or snuff, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, or rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco and snuff or putting up for consumption scraps, refuse, or stems of tobacco resulting from any process of handling tobacco, or by working or preparing leaf tobacco, tobacco stems, scraps, clippings, or waste by sifting, twisting, screening, or by any other process. "Manufacturer of cigars" comprehends every person other than a cigar maker whose business it is to make or manufacture cigars or cigarettes for sale or who employs others to make or manufacture cigars or cigarettes for sale. "Cigar maker" applies to every maker of cigars or cigarettes, including apprentices, employed by a licensed cigar factory to make cigars or cigarettes from material supplied by his employer, whether working on the premises or not. "Wholesale liquor dealer" comprehends every person who for himself or on commission sells or offers for sale wines or distilled spirits (other than denatured alcohol) in larger quantities than two decaliters at any one time, or who sells or offers the same for sale for the purpose of resale irrespective of quantity. "Retail liquor dealer" includes every person, except a retail vino dealer, who for himself or on commission sells or offers for sale wine or distilled spirits (other than denatured alcohol) in quantities of two decaliters or less at any one time and not for resale. "Retail vino dealer" includes every person who for himself or on commission sells or offers for sale only domestic distilled spirits in quantities of two decaliters or less at any one time and not for resale. "Wholesale dealer in fermented liquors" means anyone who for himself or on commission sells or offers for sale fermented liquors in larger quantities than two decaliters at any one time or who sells or offers for sale such fermented liquors (excluding tuba, bassi, tapuy, and similar domestic fermented liquors) for the purpose of resale, regardless of "Retail dealer in fermented liquors includes every person, except retail tuba dealers, who for himself or on commission sells or offers for sale fermented liquors in quantities of two decaliters or less at any one time and not for resale. "Retail tuba dealer" includes every person who for himself or on commission sells or offers for sale tuba, bassi, or tapuy, or similar domestic fermented liquor, in quantities of less than two decaliters at any one time. "Wholesale tobacco dealer" comprehends every person who for himself or on commission sells or offers for sale, for the purpose of resale, cigars, cigarettes, or manufactured tobacco. "Retail tobacco dealer" includes every person who himself or on commission sells or offers for sale to consumers cigars, cigarettes, or manufactured tobacco. "Peddler" means any person who either for himself or on commission travels from place to place in town or country and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity, shall be determined from the definitions of wholesale dealer and retail dealer, as above given, in connection with the particular commodity peddled. "Theater" includes every edifice used for the purpose of operatic and dramatic or other representations, plays, or performances, for admission to which entrance money is received. "Circus" includes every building, tent, or area where feats of horsemanship or acrobatic sports are exhibited, but does not include traveling circuses performing in streets and squares or in buildings not intended for amusement purposes. "Billiard room" includes every building or place, open to the public, where games of billiards or pool are played, with or without charge. "Proprietor" of a circus, theater, museum, cockpit, concert hall, or billiard room means the person or persons having a proprietary interest in the conducting thereof. "Owner of a race track" comprises every person who owns, leases, or controls a track where horses are entered and races are run as a public exhibition, whether or not money is bet on the result of such races. "Pawnbroker" includes all persons whose business or occupation it is to take or receive by way of pledge or pawn, any goods, wares, or merchandise or any kind of personal property whatever, except agricultural products, as security for the repayment of money loaned thereon. No banker who is taxed upon his capital and deposits by virtue of other provisions of this Act shall be subject to pay the taxes herein imposed upon stockbrokers, real-estate brokers, or pawnbrokers. "Stockbroker" includes all persons whose business it is, for themselves or others, to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, banknotes, promissory notes, or other securities. "Money lender" includes all persons who make a practice of lending money for themselves or others at interest. "Real estate broker" includes all persons whose business it is, for themselves or others, to negotiate purchases or sales of lands, buildings, or interest therein, or to negotiate loans secured by lands, buildings, or interest therein, or to rent real estate for others or to collect rents thereon. "Merchandise broker," or "corredor," includes all persons, other than commission merchants and salaried employees, whose occupation it is to bring about sales of merchandise for other persons, or to bring proposed buyers and sellers together, for a compensation.