Ordinance 2006-1504 - Laserfiche WebLink

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begin for items normally manufactured from inventoried raw material at the point at which raw material is moved from plant inventory on a contiguous plant site and to end at a point at which manufacturing has altered the raw material to its completed form, including packaging, if required. Machinery used during the manufacturing process to move material from one direct production step to another in a continuous flow and machinery used in testing during the manufacturing process is deemed to be directly used in manufacturing. 16. MANUFACTURED GOODS AND MATERIALS: On the purchase price or on the complete manufactured cost, including all raw materials, labor, overhead, and profit, of all prefabricated goods or materials delivered into and used in the city. 17. ROOMS AND ACCOMMODATIONS SERVICES: The sales tax is imposed on the entire amount charged to any person for rooms or accommodations as designated in Section 3.20.020.B. 18. SECURITY SYSTEMS SERVICES: On the price paid or charged for security system services, including monitoring, whether purchased, leased or rented. 19. TANGIBLE PERSONAL PROPERTY: The tax is imposed upon the purchase price paid or charged upon all sales, rentals, leases and purchases of tangible personal property which are not expressly exempt from the tax under section 3.20.220 and a. whether or not such property has been included in a previous taxable transaction; or b. when purchased for use without payment of the sales tax and used, stored, or consumed inside the city either personally or in conjunction with the rendering of a service; or c. when purchased at wholesale and subsequently used by the taxpayer, either personally or in the business. 20. TELECOMMUNICATION SERVICES: The tax is imposed upon all telecommunication services for all intrastate telecommunications service and mobile communications services as provided in this Chapter, originating from or received on telecommunication equipment in the city if the charge for the service is billed to an apparatus, telephone or account in this city, to a customer 10cation in the city, or to a person residing in the city without regard to where the bill for such services is actually received. 21. TELECOMMUNICATIONS EQUIPMENT: The tax is imposed upon the purchase price paid or charged upon all sales, rentals, leases and purchases of telecommunications equipment; provided, however, 19