Ordinance 2010-1585 - Laserfiche WebLink

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U. Telecommunication services: The sales 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 location in the city, or to a person residing in the city without regard to where the bill for such services is actually received. Carrier access services, interstate or international WATS /800 service and interstate private communications services are exempt. V. 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, that in the case of the sale or transfer of wireless telecommunication equipment as an inducement to a consumer to enter into or continue a contract for telecommunication services that are taxable pursuant to this chapter, the "purchase price" means and shall be limited to the monetary amount paid by the consumer and shall not reflect any sales commission or other compensation received by the retailer as a result of the consumer entering into or continuing a contract for such telecommunication services. Nothing in this subsection shall be construed to define "purchase price" as it applies to the amount a retailer collects from a consumer who defaults or terminates a contract for telecommunication services. W. Vending machines: The sales tax is imposed upon the price paid or charged by the owner /lessee of vending machine devices for articles of tangible personal property that are to be subsequently sold in those coin operating vending machines or devices. The sales tax shall be collected and remitted by the vending machine 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 machine. The operator, owner or person selling tangible personal property by coin operated vending machines or 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 price. Section 5. Section 3.20.220 of the Louisville Municipal Code is hereby repealed and reenacted to read in its entirety as follows: Sec. 3.20.220. Exemptions from Sales Tax. The transactions set forth in this section are exempt from the imposition of tax levied by section 3.20.200. The burden of proving that any taxpayer is exempt from collecting or paying sales tax shall be on the taxpayer: A. Access services: Carrier access services, interstate or international WATS /800 service and interstate private communications services. B. Non resident automotive vehicles: Automotive vehicles sold to nonresidents of the city for registration outside the city. It shall be unlawful to register an automotive vehicle outside the city with intent to avoid tax liability imposed by this chapter. 15