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
      Bowling alleys
   Golf courses:
      Cart rentals
      Green fees
      Merchandise sales
      Movie and live theaters
      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
      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
      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
   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)