Illustrative examples of sales, rentals, and services that are taxed under this chapter include, but are not limited to, the following:
(a) Sales and rentals of all tangible personal property, including vending machines, typewriters, office furniture and equipment, tools, automobiles, construction equipment and aircraft, including all maintenance and repair contracts in connection therewith;
(b) Supplying fuel, electricity, water, sewer, solid waste collection and all services by a public or private utility;
(c) Transportation for hire of persons by common carrier, including motor transportation, taxicab companies and all other means of transportation for hire, but not including passenger fares for transportation on commercial airlines or steamship companies;
(d) Service by telephone companies to subscribers or users in the city, including transmission of messages, whether local or long distance. This shall include all services and rental charges having any connection with telephone service, but shall not include deposits;
(e) Printing or printed matter of all types, kinds and characters and the service of printing or overprinting;
(f) Rental of single family homes, apartments, trailers, and other dwelling units when used for residential purposes and rented for a term of less than one month, and the rental of rooms for residential purposes by hotels, motels, boarding houses, bed and breakfasts, and other such hostelries shall be taxable regardless of the length of rental;
(g) Foods, confections, and all liquors, beverages and drinks sold and dispensed by retail stores, restaurants or other dispensers, whether sold for immediate consumption upon the premises or delivered or carried away from the premises for consumption elsewhere;
(h) Advertising of all kinds, types and characters contracted for or sold in the city, including any and all devices used for advertising purposes and the servicing of advertising devices;
(i) Sales of the right or privilege to operate or use punch boards, slot machines, marble machines, jukeboxes, merchandise-vending machines, or amusement devices of any kind, and self-service laundry and dry-cleaning machines;
(j) Services of laundries (including self-service laundry and drycleaning machines), garages, barbershops, beauty shops and cold storage and locker plants;
(k) Sales of motor fuels, oils and lubricants;
(l) Services rendered by lawyers, accountants, shoe repair shops, carpenters and cabinetmakers, house painters and decorators, tinsmiths and sheet iron workers, watchmakers, radio and television advertising, photographers (including all film development), printing establishments, garages, mechanics and machinists, plumbers and electricians, welders and stove cleaners, and services of all other tradesmen, craftsmen and professional practitioners; and
(m) The provision of utilities, including but not limited to, electrical, telephone, water, garbage, sewer, natural gas, internet access, and cablevision utility services including the installation and connection charges and fees;
(n) Boat storage, repair, painting, and cleaning services;
(o) Fishing gear storage, repair, and cleaning services;
(p) Sale of sand, gravel, rock, or aggregate mixtures, whether in place or previously quarried at the time of sale;
(q) Transportation for hire of goods or other personal property by common carrier or private carrier.
(Ord. 00-02, passed 6-15-00)