Sec. 4-2-130. Transactions, items and services subject to sales tax.
(a) The tax levied by Section 4-2-110 shall apply to the price of the following:
(1) Tangible personal property that is sold, leased or rented for any duration, whether or not such property has been included in a previous transaction.
(2) Telecommunications service, access services and WATS/800 service.
(3) Installation in the Town of equipment required to receive or transmit telecommunications service, and upon telecommunications services, whether furnished by public or private corporations or enterprises for all intrastate telephone or telecommunications services, including access and WATS/800 services, sold by local telecommunications service providers originating from or received on telecommunications equipment located within the Town; provided, however, that the charge for the service is billed to a person, and any affiliates, residing within or doing business at a location within the Town.
(4) Upon gas and electric services, whether furnished by governmental, public or private corporations or enterprises, for gas and electricity furnished and sold for domestic and commercial consumption and not for resale.
(5) Upon the entire amount charged to any person for lodging services, to include the Town Campground.
(6) Upon the amount paid for all meals and beverages prepared or furnished by any restaurant, eating house, snack bar, catering service, hotel, drugstore, delicatessen or other such carry-out shop, food vending or push cart, mobile vending service, vending machines, club, resort, medical facility or other such place at which meals or food are regularly sold, or sold in conjunction with another business or enterprise.
(7) Upon admissions and cover charges if tangible personal property such as food or beverages and/or gifts are received as consideration for the amount paid.
(8) Upon the sale, lease or transfer of computer equipment, programs and software.
(9) Upon pay, cable or subscription television services sold, purchased, leased, rented, furnished or used, including any equipment rentals furnished as a part of the price or separately stated, if the charge is billed to a person residing in or doing business at a location within the Town.
(10) Coin-operated and other such vending devices that dispense food or tangible personal property.
(11) Linen and towel services.
(12) Dry cleaning services.
(13) Automotive vehicle repair services and associated automobile parts.
(14) Security devices, smoke or chemical detection equipment, hazardous substance detection equipment, whether purchased or leased.
(15) The sale of food.
(b) For the purpose of this Article, all retail sales are consummated at the place of business of the seller, provider or retailer, unless the tangible personal property sold or provided is delivered by the retailer or his or her agent to a destination outside the limits of the local taxing authority or to a common carrier for delivery to a destination outside the limits of the Town. The gross receipts from such sales shall include the delivery charges, when such charges are subject to the state sales and use tax imposed by state statutes, regardless of the place to which delivery is made.
(c) In the event a retailer or sales provider of tangible personal property has no permanent place of business in the Town, or has more than one (1) place of business, the place, places and conditions upon which the retail sales are consummated shall be the same as those in Subsection (b) above for the purpose of the sales tax imposed by this Article. (Ord. 1263, 2007)