Ordinance 2006-1504 - Laserfiche WebLink

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another automotive vehicle and both vehicles are subject to licensing, registration, or certification under the laws of this state, including, but not limited to, automotive vehicles operating upon public highways, off-highway recreation vehicles, watercraft, and aircraft. b. The exchange of three or more automotive vehicles of the same type by any person in any calendar year in transactions subject to the provisions of this Chapter shall be prima facie evidence that such person is engaged in the business of selling automotive vehicles of the type involved in such transactions and that he is thereby subject to any licensing requirements necessary to engage in such activity. 11. FOOD AND DRINK: The tax is imposed upon the amount paid for all sales and purchases of food as defined in Section 3.20.020.B.17. The sales tax is also imposed upon the amount paid for food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs, nightclubs, cabarets, resorts, snack bars, caterers, carryout shops, and other like places of business at which prepared food or drink is regularly sold, including sales from pushcarts, motor vehicles, and other mobile facilities. Cover charges shall be included as part of the amount paid for such food or drink. Any retailer selling malt, vinous or spirituous liquors by the drink may include in the sales price the tax levied under this Chapter. 12. FREIGHT OR DELIVERY: On the price paid or charged for freight and delivery services or charges included in the price of the property being delivered; but not including any charges billed separately or included as a separate charge on the vendor's invoice. 13. GAS AND ELECTRIC SERVICES: The tax is imposed upon the amount paid or charged for gas, steam, heat and electric service, whether furnished by municipal, public, or private corporations or enterprises, for commercial or residential consumption and not for resale. Tax is also imposed on all industrial users for the portion of such gas and electric services provided and used for lighting or space heating or similar of common areas not used exclusively in the manufacturing process. 14. LINEN SERVICES: On the price paid or charged for linen services, whether purchased, leased, or rented. 15. MACHINERY AND MACHINE TOOLS: On the amount paid for purchases of machinery or machine tools, or parts thereof, in excess of five hundred dollars to be used in the city directly and predominantly in manufacturing tangible personal property, for sale or profit. For purposes of this subsection, direct use in manufacturing is deemed to 18