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ownership of the property. Agents acting for property owners are responstbl~ for payment of the license tax on the rental of such property, if the owner of said property has not paid the tax when due and payable, and in addition, are subject to the license tax as a separate business. "Rental Of Residential Real Estate" shall include every person engaged in the business of renting, leasing, providing, exchanging or trading, without loss of ownership, any land, dwelling, building, premises or portion thereof for the purpose of occupancy, sleeping, lodging, boarding, or other use and accommodation. The license tax for the rental of such properties shall be assessed per property and liability for said tax shall be determined by ownership of the property. Agents acting for property owners are responsible for payment of the license tax on the rental of such property, if the owner of said property has not paid the tax when due and payable, and in addition, are subject to the license tax as a separate business. "Rental Unit" shall mean the smallest accommodation for which a fee is charged or received. "Retailer" shall mean any person engaging in the business of selling goods, wares, or other merchandise to consumers or end- users thereof. "Revenue Officer" shall mean the duly authorized agent of the Collector charged with assisting the Collector in the exercise of the duties imposed upon him or her hereunder. "Sale" shall include the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and 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 At Retail" and "Retail Sale" shall mean every sale of tangible personal property (including articles produced, fabricated or imprinted) other than sale to one who (1) purchases for the purpose of re~ale as tangible personal property in the regular course of bus zness, or (2) purchases for the purpose of consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component, or as a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale. 113 13-