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, ยง 3, 3-23-87)