§ 13-96. Definition.

The term "single transaction," for the purposes of the local sales tax, shall be defined according to the nature of the goods purchased, as follows:

(1)

When two (2) or more instruments of travel in which, upon which or by which any person or property is, or may be, transported or drawn, including but not limited to, on-road vehicles, whether required to be licensed or not, off-road vehicles, farm vehicles, airplanes, water vessels, motor vehicles, nonmotorized vehicles and mobile homes, are sold to a buyer by a seller, each individual instrument of travel, whether part of a "fleet" sale or not, shall be treated as a single transaction for the purpose of the local sales tax.

(2)

The charges for any utility services, which are subject to the taxes levied under the sales tax of the city, and which services are furnished on a continuous basis, whether such services are paid daily, weekly, monthly or annually, shall, for the purposes of the local sales tax, be computed in daily increments, and each such daily charge increment shall be considered to be a single transaction for the purposes of the local sales tax.

(3)

For the purposes of the local sales tax, a single transaction regarding sales of general construction materials and supplies to contractors, builders and other buyers and on which an aggregate sales (or use) tax figure has been reported and remitted to the state is defined as follows:

Any one-time purchase for a single project with a single delivery site even though delivery of the purchased materials or supplies may take place over a period not to exceed thirty (30) calendar days and even though separate deliveries may be reflected by separate invoices or receipts.

(4)

When two (2) or more items of major equipment or machinery are sold, each individual unit shall be treated as a single transaction for the purposes of the local sales tax.

(5)

For any other items, dry goods and other tangible personal property and/or services not otherwise expressly covered in this section, a single transaction shall be deemed to be any single sale which is reflected on a single invoice, receipt or statement, on which an aggregate sales tax figure has been reported and remitted to the state.

(Ord. No. 81-85, § 1, 9-3-85; Ord. No. 39-92, § 1, 6-2-92)

Cross reference

Definitions and rules of construction generally, § 1-2.