CHAPTER 3. STORAGE OF TAXABLE GOODS
§181. Definitions
In this Chapter, unless the context or subject matter clearly indicates otherwise:
(1) "Warehouse" means any structure or receptacle of any kind in which goods of any kind are deposited or stored for profit.
(2) "Warehouseman" means any person lawfully engaged in the business of storing goods for profit.
(3) "Goods" means all movable property of any description.