When used in this Article the following words and terms shall have the following meaning:
- (1) The word "manufacturer, distributor or wholesale dealer" means any person who receives, stores, manufactures, bottles, or sells bottled soft drinks, soft drink syrups or powders, or base products for mixing, compounding or making soft drinks for sale to retail dealers or other wholesale dealers for resale purposes.
- (2) The word "retail dealer" means every person, other than a manufacturer, distributor or wholesaler, who receives, stores, mixes, compounds or manufactures any drink that has not been previously taxed and sells or otherwise dispenses the same to the ultimate consumer.