Reg. 19-425.1. Distinction between job printing and certain related activities.

   (a)   Computerized Printing. Computerized versions of all items which would be taxable under section 19-425 if performed without computerized assistance are considered taxable under that section, and therefore, are not exempt services.

   (b)   Book Publishing. The printing of books shall be deemed job printing. Sales of books shall be deemed retail sales.

   (c)   Newspaper, etc., publishing. Publication of newspapers, magazines or other periodicals shall not be considered job printing for the purposes of this article.

(Ord. No. 6674, § 3, 3-23-87)

Reg. 19-435.1. Distinction between publishing of periodicals and certain related activities.

   (a)   Book publishing shall not be considered publication of newspapers, magazines or other periodicals for purposes of this article. Sales of books shall be deemed retail sales. The printing of books shall be deemed job printing.

   (b)   Publication of newspapers, magazines or other periodicals shall not be considered job printing for the purposes of this article.

(Ord. No. 6674, § 3, 3-23-87)

Reg. 19-435.2. Advertising income of publishers and distributors of newspapers and other periodicals.

Publishers and distributors of newspapers and other periodicals shall be subject to the tax upon advertising imposed by section 19-405, and such tax shall be allocated in the manner prescribed by subsection (e) of section 19-435.

(Ord. No. 6938, § 26, 4-25-88)

Reg. 19-445.1. When the rental, leasing, and licensing of real property is exempt as "casual."

   (a)   The person who has less than three (3) apartments, houses, trailer spaces, or other lodging spaces rented, leased or licensed or available for rent, lease, or license within the state and no units of commercial property for rent, lease, or license within the state is deemed not to be in the business of renting, leasing, or licensing real property, and is therefore exempt from the tax imposed by section 19-445 on such income. However, a person who has one (1) or more units of any other real property is deemed to be in the business of renting, leasing, or licensing real property, and subject to the tax imposed by section 19-445 on rental, lease, and license income from all such lodging spaces and commercial units of real estate, even though such person may have fewer than three (3) lodging spaces within the state.

   (b)   Reserved.

(Ord. No. 6674, § 3, 3-23-87; Ord. No. 7446, § 2.9, 7-2-90; Ord. No. 8440, § 27, 1-23-95)

Reg. 19-445.2. Reserved.

(Ord. No. 6674, § 3, 3-23-87; Ord. No. 8440, § 28, 1-23-95)

Reg. 19-445.3. Rental, leasing, and licensing of real property as lodging: Room and board; furnished lodging.

   (a)   Room and Board.

   (1)   Rooming houses, lodges, or other establishments providing both lodging and meals, shall maintain a record of the separate charges made for the lodging and the meals.

   (2)   The charge for lodging shall be subject to the tax imposed by section 19-444 or section 19-445. The charge for meals is subject to the tax upon restaurants and bars prescribed by section 19-455.

   (b)   Furnished Lodging. A person who provides lodging with furnishings shall be deemed to be only in the business of rental, leasing, and licensing of lodging, and not in the business of rental, leasing, and licensing of such furnishings as tangible personal property, unless:

   (1)   Any tenant of any lodging space may choose to rent, lease, or license such lodging space either furnished or unfurnished; and

   (2)   The lessor separately charges tenants for lodging and for furnishings; and

   (3)   The lessor separately maintains his gross income from lodging and from furnishings separately in his accounting books and records.

If all of the above conditions are met, such person shall report both sources of income separately to the city.

(Ord. No. 6674, § 3, 3-23-87; Ord. No. 8440, § 29, 1-23-95)

Reg. 19-447.1. Reserved.

(Ord. No. 6674, § 3, 3-23-87)