"Sale" and "sell" include and refer to the making of any transfer of title, in any manner or by any means whatsoever, to tangible personal property for a price, and to the serving, supplying or furnishing, for a price, of any tangible personal property fabricated or made at the special order of consumers who do or who do not furnish directly or indirectly the specifications therefor. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions do not exclude any transaction which is or which, in effect, results in a sale within the contemplation of the law. (Ord. 5017-NS § I (part), 1977)