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(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)
(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.
(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)
(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 earth-moving 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 earth-moving 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, regardless of whether or not an operator is included with the equipment rented.
(b) Distinction Between Equipment Rental, Leasing or Licensing for Use and Transporting for Hire. The hiring of mobile equipment (cranes, airplanes, limousines, etc.) is considered rental, leasing or licensing of tangible personal property whenever the charge is for a fixed sum or hourly rate. By comparison, the activity of a common carrier conveying goods or persons for a fee based upon distance, and not time, shall be considered transporting for hire.
(Ord. No. 6674, § 3, 3-23-87)
(a) Membership, admission or other fees charged by any rental club or limited-access lessor are considered part of taxable gross income.
(b) Gross income from rental, leasing or licensing for use of tangible personal property must include all charges by the lessor to the lessee for repair, maintenance or other service upon the tangible personal property rented, leased or licensed.
(c) Sale of a warranty, maintenance or service contract as a requirement of, or in conjunction with, a rental, leasing or licensing contract is exempt.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 8784, § 29, 12-2-96)
In cases where the tangible personal property is rented, leased or licensed with an operator provided by the lessor, the charge for the operator shall not be includable in the gross income from the rental, lease or license of such tangible personal property if the charge for the operator and the charge for the use of the equipment are separately itemized to the lessee and separately maintained on the books and records of the lessor.
(Ord. No. 6674, § 3, 3-23-87)
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