(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)