§ 3.20.040. Interpretation.

Latest version.

A.

The tax levied by this chapter applies to all sales, rentals and services except those that this chapter expressly exempts from the tax.

B.

The application of the tax levied under this chapter shall be broadly construed and shall favor inclusion rather than exclusion.

C.

The exemptions from the tax levied under this chapter shall be narrowly construed against the claimant and in favor of taxation.

(Ord. 04-10 § 2 (part), 2004).

                    
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