Ordinance 2002-1375 - Laserfiche WebLink

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The exchange of three or more 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 vehicles of the type involved in such transactions and that he is thereby subject to any licensing requirements necessary to engage in such activity. C. TELEPHONE AND TELEGRAPH SERVICES: The sales tax is imposed upon the amount charged for telephone and telegraph services, whether furnished by public or private corporations or enterprises for all intrastate telephone and telegraph service. D. GAS AND ELECTRIC SERVICES: The sales tax is imposed upon the amount charged for gas and electric service, whether furnished by municipal, public, or private corporations or enterprises, for gas and electricity furnished and sold for commercial consumption and not for resale, upon steam when consumed or used by the purchaser and not resold in original form whether furnished or sold by municipal, public, or private corporations or enterprises. E. FOOD AND DRINK: The sales tax is 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. However, meals provided to employees of the places mentioned in this subsection E at no charge or at a reduced charge and which are considered as part of their salary, wages, or income shall be exempt from taxation under the provisions of this Chapter. F. 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.22. G. OCCASIONAL CHARITABLE SALES: The sales tax is imposed upon the amount paid for purchases of all occasional sales by a charitable organization. H. OTHER FUEL SERVICES: The sales tax is imposed on all sales and purchases of electricity, coal, wood, gas, fuel oil, or coke sold, but not for resale, to occupants of residences, whether owned, leased, or rented by said occupants, for the purpose of operating residential fixtures and appliances which provide light, heat, and power for such residences. For the purposes of this subsection H, "gas" includes natural, manufactured, and liquefied petroleum gas. 13