Ordinance 2017-1739 - Laserfiche WebLink

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E. Coin Operated Device On the pnce paid or charged for the tangible personal property dispensed by a coin operated device, but the tax shall not apply to pay telephones and other coin operated devices that do not dispense tangible personal property. The sales tax is imposed upon the pnce paid or charged by the owner/lessee of the coin operated device for articles of tangible personal property that are to be subsequently sold in those coin operated devices The sales tax shall be collected and remitted by the coin operated device owner or lessee for the retail sale of tangible personal property. The sales tax may be included in the retail price of the individual item sold at retail through the coin operated device. The operator, owner or person selling tangible personal property by coin operated devices shall be liable additionally for the sales and use tax on the purchase or use of the Coin Operated Devices and on any subsequent lease, rental or sale thereof on the full lease, rental or sale pnce F Combined Personal Property Rentals with Operator Service On the pnce paid or charged for the nght of possession or use of tangible personal property granted under lease, hire, or rental 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 G Community Organization Sales- The tax is imposed upon all sales and occasional sales of tangible personal property by a Community Organization. H Construction Equipment- The tax is imposed on the purchase pnce paid or charged whether purchased, leased or rented from sources inside or outside the City. I Construction Matenals On the purchase pnce paid or charged within the City 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 J Cover Charge. On the charges included as part of the amount paid for food and drink. K Digital Product- On the purchase price paid or charged whether purchased, leased or rented from sources inside or outside the City. L Food for Home Consumption and Other Food and Dnnk. The sales tax is imposed upon the amount paid for all sales and purchases of food for home consumption and food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, supermarkets, social clubs, nightclubs, cabarets, resorts, snack bars, caterers, carryout shops, and other like places of business at which prepared food or dnnk is regularly sold, including sales from pushcarts, motor vehicles, and other mobile facilities or any other place at which meals or food are regularly sold or are required by law to have foods or meals available for sale. Ordinance No 1739, Series 2017 Page 15 of 31