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Ordinance 2006-1504
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Ordinance 2006-1504
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Last modified
3/12/2021 10:56:40 AM
Creation date
3/8/2007 4:31:54 PM
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Template:
City Council Records
Doc Type
Ordinance
Signed Date
11/7/2006
Ord/Res - Year
2006
Ord/Res - Number
1504
Original Hardcopy Storage
7E4
Supplemental fields
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ORD 2006-1504
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<br /> 11. Such exchanged property is a automotive vehicle and is <br /> exchanged for another automotive vehicle and both vehicles <br /> are subject to licensing, registration, or certification under the <br /> laws of this state, including, but not limited to, automotive <br /> vehicles operating upon public highways, off-highway <br /> recreation vehicles, watercraft, and aircraft; provided, however, <br /> that any money or other consideration paid over and above the <br /> value of the exchanged property is subject to tax. <br /> 33. "Private communications services" means telecommunications <br /> services furnished to a subscriber, which entitles the subscriber to <br /> exclusive or priority use of any communication channel or groups of <br /> channels, or to the exclusive or priority use of any interstate <br /> intercommunications system for the subscriber's stations. <br /> 34. "Prosthetic device" means any artificiallimb, part, device or appliance <br /> for human use which aids or replaces a bodily function; is designed, <br /> manufactured, altered or adjusted to fit a particular individual; and is <br /> prescribed by a licensed practitioner of the healing arts. Prosthetic <br /> devices include but are not limited to prescribed auditory, ophthalmic <br /> or ocular, cardiac, dental, therapeutic or orthopedic devices or <br /> appliances, oxygen concentrators and oxygen with related accessories. <br /> 35. "Purchase" or "Sale" means the acquisition for any consideration by <br /> any person of tangible personal property or servIces that are <br /> purchased, leased, rented, sold, used, stored, distributed, or consumed, <br /> but excludes a bona fide gift of property or services. <br /> "Purchase" or "sale" includes capital leases, installment and credit <br /> sales, and property and services acquired by: <br /> a. Transfer, either conditionally or absolutely, oftitle or possession or <br /> both to tangible personal property; <br /> b. Lease, lease-purchase agreement, rental or grant of a license, <br /> including royalty agreements, to use tangible personal property or <br /> taxable services; including access services, linen services, and the <br /> utilization of coin-operated devices, except coin-operated <br /> telephones, which do not vend articles of tangible personal <br /> property, shall be considered short-term rentals of tangible <br /> personal property; <br /> c. Performance of services for which payment of tax is required <br /> under this Chapter; or <br /> d. Barter or exchange for other property or services including <br /> coupons. <br /> 10 <br />
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