(a) Unless otherwise provided in this chapter, a taxable sale of tangible or intangible property occurs if any significant element of the making or performance of the sale agreement occurs within the city during the tax year, including, but not limited to, the offer to sell or buy and its receipt, the acceptance of the offer or the agreement to buy or sell, the delivery of any part of the property to either the buyer or to any person transporting the property to the buyer, transfer of title and possession to the buyer or to any person transporting the property to the buyer and the payment or partial payment for the property.
(b) Unless otherwise provided in this chapter, a taxable rental occurs if any significant element of the making or performance of the rental agreement occurs within the city during the tax year, including, but not limited to, the completion of the execution of the rental agreement, the making of an oral rental agreement, the delivery of the fully executed rental agreement, the transfer or relinquishment of possession of the rented space or property to the lessee or renter, the possession or use of the rented space or property regardless of when the rental agreement was made or the use or possession of the space or property began and shall be taxable for the portion of the rental period that occurs during the tax year.
(c) Unless otherwise provided in this chapter, a taxable sale or performance of a service occurs when any significant element of the sale or performance of the service occurs within the city during the tax year, including the offer and acceptance, the delivery to the purchaser or to the person who is to provide a service of a ticket, coupon or other instrument entitling a holder to a service, the commencement of the performance of a service, the completion of the performance of a service, and the performance of any part of a service. The sale within the city of a service is taxable without regard to where the service is or is to be performed. Unless otherwise provided by law, the entire value of an unsegregated service is taxable if any part of the service is performed within the city during the tax year. The performance of a service is not taxable if the tax under this chapter was paid on the sale of the service. If a service sold outside the city is to be performed in part or in whole inside the city, the person providing the service is the seller under this chapter and shall be liable for the collection and remittance of the tax.
(Ord. 2016-02, passed 2-9-16)