Except as otherwise provided herein, the local sales and use tax imposed by this subchapter shall apply to sales and purchases made on or after January 1, 2020. The local sales and use tax imposed by this subchapter shall not apply to:
(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 contract was enforceable prior to January 1, 2020, and that delivery of the tangible personal property subject thereto is made on or before January 1, 2020.
(B) The gross receipts from retail sales made pursuant to a 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 or allocation of future taxes, provided that such contract was enforceable prior to January 1, 2020, and that delivery of the tangible personal property used in performing such construction contract is made before July 1, 2020.
(C) The purchase of taxable services, including utility services, if the billing period includes charges for services furnished before and after January 1, 2020, but the local sales and use tax imposed by this subchapter shall apply on the first billing period not including charges for services furnished before January 1, 2020.
(D) Lease payments for tangible personal property and motor vehicles that includes a period before and after January 1, 2020, but the local sales and use tax imposed by this subchapter shall apply on a prorated basis to lease payment amounts attributable to that portion of the lease payment period on or after January 1, 2020, and on the entire lease payment for all lease payment periods thereafter.
(Ord. 22, passed 11-12-2019)