Ordinance 2010-1585 - Laserfiche WebLink

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M. Linen service: On the price paid or charged for such services, whether purchased, leased, or rented. N. Lodging: 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. O. Machinery and machine tools: The sales tax is imposed upon the amount paid for purchases of machinery or machine tools, or parts thereof, in excess of $500.00 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 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. P. Maintenance services and agreements: On the purchase price paid or charged for warranty or maintenance services and contracts relating to tangible personal property when such services are included as part of the purchase price. When such services or warranties are optional to the purchaser and when any parts or supplies or taxable services subsequently provided to the purchaser are properly taxed, such contracts or warranties are not taxable at the time of purchase. Q. Pay Television services: On the purchase price or charge for pay television services sold, purchased, leased, rented, furnished or used. R. Prefabricated goods and materials: On the purchase price or on the complete manufactured cost, including all raw materials, labor, overhead, and profit, of all such goods or materials delivered into and used in the city. S. Security systems services: On the price paid or charged for security system services, including monitoring, whether purchased, leased or rented. T. 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 as specified in this chapter: 1. Whether or not such property has been included in a previous taxable transaction; 2. 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; 3. When purchased at wholesale and subsequently used by the taxpayer, either personally or in the business. 14