Except as otherwise provided herein, the Baxter sales and use tax authorized by this chapter shall apply to sales made on or after October 1, 2006, and shall be in addition to all other taxes now in effect. The Baxter sales and use tax shall not apply to the following:
A. The gross receipts from retail sales or leases of tangible personal property made pursuant to a bona fide written contract which unconditionally vests the rights and obligations of the parties thereto, provided that such contracts were enforceable prior to October 1, 2006, and that delivery of the tangible personal property subject thereto is made on or before December 31, 2006.
B. The gross receipts from retail sales made pursuant to bona fide lump sum or fixed price construction contract which unconditionally vests the rights and obligations of the parties thereto and which does not make provision for allocation of future taxes, provided that such contract was enforceable prior to October 1, 2006, and the delivery of the tangible personal property used in performing such construction contract is made before March 31, 2007.
C. Payments made prior to October 1, 2006, for contracts to provide taxable services, provided that such contracts were enforceable prior to October 1, 2006, however the Baxter sales and use tax shall apply to payments made pursuant to such contracts to provide services on and after December 31, 2006.
D. Utility bills that include charges for services for any date before October 1, 2006, however, the Baxter sales and use tax shall apply to all utility bills for services provided after October 1, 2006. (Ord. 2006-20, 6-6-2006)