§ 4.04.080. Sales tax—Taxable items designated.

There is levied, and there shall be collected and paid, a tax in the amount stated in section 4.04.130, as amended:

A.

On the purchase price or consideration paid or charged upon the sale, lease, rental or purchase of tangible personal property at retail;

B.

Upon the amount paid for lodging services;

C.

Upon intrastate telecommunications services;

D.

For gas and electric service, for gas and electricity furnished and sold for domestic or commercial consumption and not for resale;

E.

Upon the amount paid for all meals or food, and cover charge if any, furnished in or from any restaurant, eating house, hotel, drugstore, club, resort, stand or vehicle, or other such place at which meals or food are regularly sold to the public;

F.

Sales of alcoholic beverages, whether sold for consumption on the premises or off the premises of the retailer;

G.

For steam or other heating service furnished and sold for domestic or commercial use;

H.

On the purchase price paid or charged upon all sales and purchases of automotive vehicles;

I.

Upon the amount paid for the use and operation of amusement devices as defined in section 6.12.020.

(Code 1981, § 2-4-10; Code 1993, § 4.04.080; Ord. No. O-79-17, § 1; Ord. No. O-81-83, § 1; Ord. No. O-83-94, § 2; Ord. No. O-85-65, § 1; Ord. No. O-85-99, § 1; Ord. No. O-91-60, § 5)