(A) Except as otherwise provided herein, the city’s sales and use tax authorized by this subchapter shall apply to sales made on or after 4-1-2007 and shall be in addition to all other taxes now in effect.
(B) The city’s sales and use tax shall not apply to the following:
(1) The gross receipts from the purchase or lease of tangible personal property made under an enforceable contract entered into before 4-1-2007; provided that, delivery or possession of items is taken on or before 6-30-2007;
(2) The gross receipts from the purchase of taxable services made under an enforceable contract entered into before 4-1-2007 and for which payment was made before 4-1-2007; provided that, the services were provided before 6-30-2007;
(3) The gross receipts from the purchase of construction materials used to complete a lump sum or fixed price construction contract that was signed and enforceable before 4-1-2007 and that does not provide for an allocation of future taxes; provided that, the construction materials are used exclusively in performing the contract and the materials are delivered before 10-31-2007; or
(4) The gross receipts from the purchase of utility services if the utility bill includes charges for services furnished before 4-1-2007; however, the city’s sales and use tax shall apply to all utility bills for periods beginning 4-1-2007.
(1992 Code, § 436:45) (Ord. 1406, passed 1-7-2007)