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Editor's note – Ordinance No. 11219, § 2, adopted December 9, 2014 and effective January 1, 2015, repealed regulation 19-350.1. Formerly, such regulation pertained to proof of exemption: sale for resale; sale, rental, lease, or license of rental equipment and derived from Ord. No. 6674, § 3, 3-23-87.
For purposes of illustration only, and not by way of limitation, the following are provided as examples of local advertising subject to the tax:
(1) Retail sales and rental establishments doing business within the state when only one commonly designated business entity is identified by name in the advertisement.
(2) Financial institutions doing business within the state whether part of a national chain or local business only.
(3) Sales of real estate located within the state.
(4) Health care facilities located within the state.
(5) Hotels, motels, and apartments, whether a national chain or local so long as the advertisement identifies any location within the state.
(6) Brokers doing business within the state whether stockbrokers, real estate brokers, insurance brokers, etc.
(7) Nonprofit organizations, which even though tax exempt, have an office, whether national, local, or branch, within the state.
(8) Political activity, except United States Presidential and Vice Presidential candidates.
(9) Restaurants or food service establishments which have one or more branches, outlets, or franchises within the state even though the local franchisee or licensee may not be responsible for the placement of the advertisement.
(10) Services provided by individuals or entities within the state such as doctors, lawyers, architects, hairdressers, auto repair shops, counseling services, utilities, contractors, auction houses, etc.
(11) Coupons redeemable only at a single commonly designated business entity within the state.
(12) Theater, sports, and other entertainment events held at locations within the state.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 7436, § 2, 6-18-90; Ord. No. 11183, § 1, 6-17-14, eff. 12-13-11)
(a) In General. Except as provided elsewhere in this regulation, a person engaged in advertising activity shall be considered to be doing business entirely within the city if all or a major portion of the dissemination facilities such as broadcasting studios, printing plants or distribution centers are located within the city limits. Remote studios patched to an in-city studio and subject to engineering modulation or control at the in-city studio are considered studios doing business in the city.
(b) Billboards, Outdoor Advertising Companies. Billboards and other outdoor advertising companies shall be considered to be doing business within the city to the extent they have billboards or similar displays within the city.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 6938, § 24, 4-25-88)
For the purposes of this article, transactions involving improvements to, or sales of, real property are designated into one of the following categories; and these categorizations shall apply, whether or not a person designates himself as a contractor, construction manager, developer or otherwise:
(1) A person performing improvements to real property is one of the following:
a. An "owner-builder" when the work is performed by the owner or lessor or lessee-in-possession. An "owner-builder" may also be a "speculative builder."
b. A "construction contractor" when performing work for the owner or lessor or lessee-in-possession of the real property, unless that person has provided a written declaration stating that:
(i) The owner-builder is improving the property for sale; and
(ii) The owner-builder is liable for the tax for such construction contracting activity; and
(iii) The owner-builder has provided the contractor his city privilege license number.
c. A "subcontractor" as provided in section 19-415(c).
(2) An owner or lessor ("owner-builder") of improved real property is one of the following:
a. A "speculative builder" as provided in section 19-100; or
b. An "owner-builder who is not a speculative builder" in all other cases.
(3) The terms "owner," "lessor" and "lessee-in-possession" shall be deemed to include any authorized agent for such person.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 7446, § 2.5, 7-2-90)
(a) Certain rentals, leases and licenses for use in connection with construction contracting. Rental, leasing, or licensing of earth-moving equipment with an operator shall be deemed construction contracting activity. Rental, leasing, or licensing of any other tangible personal property (with or without an operator) or of earthmoving equipment without an operator shall be deemed rental, leasing, or licensing of tangible personal property. For example:
(1) Rental of a backhoe, bulldozer, or similar earthmoving equipment with operator is construction contracting. Rental of these items without an operator is rental of tangible personal property.
(2) Rental of scaffolding, temporary fences, or barricades is rental of tangible personal property.
(3) Rental of pumps or cranes is rental of tangible personal property, whether or not an operator is provided with the equipment rented.
(b) Distinction between construction, contracting, retail, and certain direct customer service activities.
(1) When an item is attached or installed on real property, it is a construction contracting activity, and any subsequent repair, removal, or replacement of that item is construction contracting.
(2) Items attached or installed on tangible personal property are retail sales.
(3) Transactions where no tangible personal property is attached or installed are considered direct customer service activities (for example: carpet cleaning, lawn mowing, landscaping maintenance).
(4) Demolition, earthmoving, and wrecking activities are considered construction contracting.
(c) Sale of consumable goods incorporated into or applied to real property is considered a retail sale and not construction contracting. Examples of consumable goods are lubricants, faucet washers, and air conditioning coolant, but not paint.
(d) Installation or removal of tangible personal property which has independent functional utility is considered a retail activity.
(1) "Tangible personal property which has independent functional utility" must be able to substantially perform its function(s) without attachment to real property. "Attachment to real property" must include more than connection to water, power, gas, communication, or other service.
(2) Examples of tangible personal property which has independent functional utility include artwork, furnishings, "plug-in" kitchen equipment, or similar items installed by bolts or similar fastenings.
(3) Examples of tangible personal property which does not have independent functional utility include wall-to-wall carpeting, flooring, wallpaper, kitchen cabinets, or "built- in" dishwashers or ranges.
(4) The installation of window coverings (drapes, mini-blinds, etc.) is always a retail activity.
(e) Sale and installation of interior window coverings. Notwithstanding any other provision of this code and regulations pertaining thereto, the sale of interior window coverings is always a retail activity, except when sold and installed by the vendor, in which case it shall be construction contracting.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 8440, § 24, 1-23-95; Ord. No. 8766, §§ 1, 2, 10-21-96; Ord. No. 8794, § 3, 1-6-97; Ord. No. 8856, § 3, 4-7-97; Ord. No. 10949, § 4, 12-13-11)
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