Each business subject to the tax shall collect the same on the retail value of all goods and services sold, except goods and services sold for resale, within the city by the establishments set forth in subsection 3-3-2A of this chapter. All luxuries shall be taxed, and "luxuries" shall mean any gift item, luxury item or other item normally sold to the public or to transient visitors or tourists; but the term does not include food purchased unprepared or unserved, medicine, medical supplies and services, appliances, hardware supplies and tools or any necessities of life. The term luxuries shall be defined to include, but shall not be limited to:
Destination Ski Resorts And Other Destination Recreational Facilities:
All goods and services
Ski lift packages
Hotels, Motels And Other Lodging Or Camping Facilities:
All goods and services sold
Conference, convention or event room or space rentals
Lodging based on rental periods of less than thirty (30) days
Lodging for which the state bed tax is payable:
Bed and breakfasts
Campgrounds and RV parks
Condominium rentals
Hotels and motels
Luxuries:
Attractions:
Arcades
Bowling alleys
Concerts
Golf courses:
Cart rentals
Green fees
Memberships
Merchandise sales
Movie and live theaters
Rodeos
Rentals:
Automobiles, trucks, trailers, RVs, etc.
Conference, convention or event room or space rentals
Golf, ski and sports equipment
Motorcycles, bicycles, ATVs, etc.
Movie videos and games
Snowmobiles, boats, jet skis, etc.
Retail sales of goods (excluding sales for resale) of:
Books, including used books other than as sold at garage sales
Cameras and supplies
Candles
Clothing
Curios, decorative boxes, decorative vases
Cut flowers and floral arrangements, both living and nonliving
Fake trees and plants
Finished craft items, including those sold at arts and crafts fairs, other than those that are household furnishings
Fireworks
Gifts, gift tags, gift boxes, and wrapping paper
Jewelry and art including decorative dishes and dishwares not used for meals
Mail order and catalog sales
Motorcycles, snowmobiles, jet skis, etc.
Pets, pet supplies, and pet food
Pictures and picture frames, posters, prints, handcrafted cards
Records, tapes, CDs, videos, DVDs
Secondhand stores and antiques
Souvenir, imprinted and gift items
Sporting goods including sold as used or on consignment, except when sold at a garage sale:
Bicycles except stationary fitness or exercise bicycles
Supermarket nonfood items:
Batteries and film
Magazines and greeting cards including boxes of cards
Makeup and makeup bags, lint brushes, cosmetics, tanning lotions
Perfume, cologne
Tobacco and tobacco products; matches, lighters, lighter fluid
Toys
Services:
Guides and outfitters:
Hunting, fishing, rafting, horseback rides, etc.
Recreational services and labor
Restaurants, Fast Food And Other Food Service Establishments:
All goods and services sold, including delivery charges, but not tips
Chips, nuts, and seeds, granola bars, jerky
Foodstuffs intended for immediate human consumption
Fraternal organizations which provide food and beverages or rent their facilities to the public and nonmembers
Soda pop, gum and candy, including individual, bulk, and packaged candy quantities
Vending machines
Taverns, Bars, Nightclubs, Lounges And Other Public Establishments Serving Beer, Wine, Liquor Or Other Alcoholic Beverages By The Drink:
All alcoholic beverages, including beer and wine, sold by the drink or at retail
All goods and services sold
Private liquor stores
(Ord. 11-13, 7-18-2011)