§ 3.08.232  BUNDLING TAXABLE AND NONTAXABLE CHARGES.
   If a nontaxable service and a taxable service are billed together under a single charge, the entire charge shall be deemed taxable, unless the service supplier or taxpayer reasonably identifies actual charges not subject to the utility users’ tax, based upon books and records that are kept in the regular course of business, in a manner consistent with generally accepted accounting principles.
(Ord. No. 2008-007½ § 8)