Expenses for the following do not qualify as fulfilling the fine art obligation:
   A.   Art consultants;
   B.   Appraisers;
   C.   Insurance;
   D.   Maintenance costs;
   E.   Shipping;
   F.   A structure, upon which artwork is displayed (e.g., a pedestal);
   G.   Professional fees for the artist(s);
   H.   Labor of assistants, materials, and contracted services required for the installation of the work of art;
   I.   Any required permit or certificate fees;
   J.   Business and legal costs directly related to the project;
   K.   Studio and operating costs;
   L.   Communication and other indirect costs (insurance, utilities);
   M.   Travel expenses of the artist for site visitation and research;
   N.   Transportation of the work of art to the site;
   O.   Preparation of the site to receive the artwork;
   P.   Installation of the completed work of art;
   Q.   Documentation (e.g., color slides and black and white photographs of the artwork); and
   R.   Directional elements such as super graphics, plaques, or color coding except where these elements are integral parts of the original work of art. (Ord. 15-O-2672, eff. 2-6-2015)