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(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)