There is hereby levied an excise tax of 3.75% upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax law of the state, including, but not exclusive of the following:
1. Tangible personal property;
2. Natural or artificial gas, electricity, ice, steam or any other utility or public service except water;
3. Transportation for hire of persons by common carriers, including railroads (both steam and electric), motor transportation companies, taxicab companies, pullman car companies, airlines and all other means of transportation for hire;
4. Service by telephone and telegraph companies to subscribers or users, including transmission of messages, whether local or long distance; and this shall include all services and rental charges having any connection with the transmission of any message;
5. Printing or printed matter of all types, kinds and characters and the service of printing or overprinting;
6. Service of furnishing rooms or accommodations by hotels, apartment hotels, public rooming houses, public lodging houses, tourist camps and mobile home or trailer parks or camps;
7. Service of furnishing storage or parking privileges by auto hotels and parking lots;
8. Food, confections and all drinks sold or dispensed by hotels, restaurants or other dispensers, and sold for immediate consumption upon the premises, or delivered or carried away from the premises for consumption elsewhere;
9. Advertising of all kinds, types and characters, including any and all devices used for advertising purposes and the servicing of any advertising devices, except as provided elsewhere in this article;
10. Dues or fees to clubs, and the sale of tickets or admission to places of amusement, to athletic, entertainment or recreational events, or dues or fees for the privilege of having access to, or the use of, amusement, entertainment, athletic or recreational facilities (including free or complimentary passes, tickets, dues or fees which are hereby declared to have a value equivalent to the sale price of tickets, passes, admissions, fees or dues of like kind or character);
11. For the purpose of this article, sales of service or tangible personal property made for the purpose of developing real estate, even though such real estate is intended for resale as real property, are hereby declared to be sales to consumers or users; sales of service and tangible personal property, including materials, supplies and equipment made to contractors who use the same in the performance of any contract, are hereby declared to be sales to consumers or users and not sales for resale; sales of tangible personal property to persons who are primarily engaged in selling their services shall be deemed sales to consumers or users and, therefore, taxable; sales of tangible personal property to peddlers, solicitors and other salespeople who do not have established places of business, shall be deemed to be sales to consumers or users, and therefore, taxable; and
12. The total retail sale price received for the sale, preparation or service of mixed beverages, ice and non-alcoholic beverages to be mixed with alcoholic beverages for consumption on the premises where such sale, preparation and service occurs, shall constitute the gross receipts from such transaction.
(Ord. 64, passed - -; Ord. 113, passed - -; Ord. 2023-04, passed 6-12-2023)