Ordinance 2006-1504 - Laserfiche WebLink

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3. AUTOMOTIVE VEHICLES, LOW EMITTING POWER SOURCES, AND PARTS: The sales tax is imposed upon the sales oflow-emitting motor vehicles, power sources, or parts used for converting such power sources. 4. CHARITABLE ORGANIZATION SALES: The tax is imposed upon all sales and all occasional sales of tangible personal property by a charitable organization. 5. COMBINED PERSONAL PROPERTY RENTALS WITH OPERATOR SERVICE: On the price paid or charged for the right of possession or use of tangible personal property granted under lease, hire, or rental or license contract with an operator, regardless that at all times such rental property remains in the possession of the operator providing the rental service. If the charge for an operator of the property is not separately stated on the rental invoice, the total invoice amount is taxable. If the operator charge is separately stated, only the property rental charge is subject to city tax. 6. COMPUTER PROGRAMS AND COMPUTER SOFTWARE: On the price paid or charged for prewritten (canned) computer software or programs. 7. CONSTRUCTION EQUIPMENT: On the purchase price paid or charged for sales of construction equipment within the city. 8. CONSTRUCTION MATERIALS: On the purchase price paid or charged within the city fc)f construction materials which are used for the improvement of any building, dwelling, other structure, or realty within or without the city which improvement does not require a building permit pursuant to city ordinance or code. 9. CUSTOMIZED COMPUTER PROGRAMS OR SOFTWARE: Subsequent sales of customized software will be treated as prewritten (canned) software and taxed accordingly. 10. EXCHANGED PROPERTY: In the case of retail sales involving the exchange of property: a. The sales tax is imposed on the purchase price paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, excluding, however, from the consideration or purchase price, the fair market value of the exchanged property if: (1) Such exchanged property is to be sold thereafter in the usual course of the retailer's business; or (2) Such exchanged property is a automotive vehicle and is exchanged for 17