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Cover charges shall be included as part of the amount paid for such food or drink
<br />Any mandatory service or service-related charge, whether described as such or as
<br />a tip, gratuity, or otherwise, shall be included as part of the purchase price paid for
<br />such meals unless the full amount of the charge is passed on to the employees of
<br />the food service establishment who have provided direct service to each person
<br />paying the charge, and if all federal and state income and other applicable taxes
<br />due on such charge have been withheld by the food service establishment and
<br />paid to the appropriate government
<br />Any retailer selling malt, vinous or spirituous liquors by the drink may include in
<br />the sales pnce the tax levied under this chapter.
<br />Meals provided to employees of the places mentioned in this subsection at no
<br />charge or at a reduced charge and which are considered as part of their salary,
<br />wages, or income shall be exempt from sales tax
<br />M Freight or Delivery (Not Separately Stated). On the purchase pnce paid
<br />or charged for freight and delivery services or any charges included in the price of
<br />the property being delivered; but not including any charges billed separately or
<br />included as a separate charge on the vendor's invoice
<br />N Garage Sales. If conducted more than three times a year
<br />0 Gas and Electnc Services (Commercial and Residential Use) The sales
<br />tax is imposed upon the amount paid or charged for gas, steam, heat and electric
<br />service, whether furnished by municipal, public, or private corporations or
<br />enterpnses, for commercial or residential consumption and not for resale. For the
<br />purposes of this subsection, "gas" includes natural, manufactured, and liquefied
<br />petroleum gas. Tax is also imposed on all industnal users for the non-exempt
<br />portion of such gas and electnc services used for lighting, offices, space heating,
<br />or other similar non-exempt, non-manufacturing uses.
<br />P. Internet Subscnption Service- On the purchase pnce paid or charged
<br />whether purchased, leased, or rented from sources inside or outside the City
<br />Q Labor (Not Separately Stated) The charge for labor when sold with
<br />tangible personal property, when not separately stated on the invoice, and when
<br />not separable from the tangible personal property sold. The charge for
<br />manufacturing, fabrication or other processing labor is taxable
<br />R Linen Services. On the purchase pnce paid or charged for such services
<br />whether purchased, leased, or rented from sources inside or outside the City
<br />S Lodging The sales tax is imposed on the entire amount charged to any
<br />person on the transaction of furnishing rooms or accommodations by any person
<br />to a person who, for a consideration uses, possesses, or has the right to use or
<br />possess any room in a hotel, apartment hotel, lodging house, motor hotel,
<br />guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court
<br />and park, under any concession, permit, right of access, license to use, or other
<br />agreement, or otherwise.
<br />Ordinance No 1739, Series 2017
<br />Page 16 of 31
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