§ 3.20.110. Taxed transactions and examples of taxed transactions.

Taxed transactions include all sales, retail sales, sales for resale, rentals, and services performed within the corporate limits of the city, unless specifically exempted by this chapter, the laws of Alaska, or by the Constitution of the United States.

Illustrative examples of transfers of ownership or possession, and rendering of services, which are taxed under this chapter include, but are not limited to, the following:

A.

Rentals of all tangible personal property, including vending machines, typewriters, computers, office furniture and equipment, tools, snowmachines, ATVs, automobiles, construction equipment and aircraft, including all maintenance and repair contracts in connection therewith;

B.

Supplying natural or artificial gas, electricity, ice, steam, water and all services by a public or private utility;

C.

Transportation for hire of persons by common carrier, including motor transportation, taxicab companies and all other means of transportation for hire;

D.

Service by telephone companies to subscribers or users, including transmission of messages, whether local or long distance. This shall include all services and rental charges having any connection with telephone service, but shall not include deposits;

E.

Printing or printed matter of all types, kinds and characters and the service of printing or overprinting;

F.

Renting rooms or living quarters or offices or other commercial space of whatever name or nature by hotels, apartments, rooming-houses, public lodging houses or by firms or individuals renting single or multiple-unit residences or offices or other commercial space, including state or federally-subsidized rentals;

G.

Foods, confections, and all beverages and drinks sold and dispensed by retail stores, restaurants or other dispensers, and sold for immediate consumption upon the premises or delivered or carried away from the premises for consumption elsewhere;

H.

Advertising of all kinds, types and characters contracted for or sold in the city, including any and all devices used for advertising purposes and the servicing of advertising devices;

I.

Sales derived from the operation of punchboards, slot machines, marble machines, jukeboxes, merchandise-vending machines, pull-tabs, or amusement devices of any kind, and self-service laundry and dry-cleaning machines;

J.

The sale of tickets or admissions to places of amusement, entertainment, recreational or athletic events, or dues or fees for the privilege of having access to or use of amusement, entertainment, athletic or recreational facilities, including free or complimentary passes and tickets, admissions dues or fees. Such free or complimentary passes and tickets, dues or fees, are declared to have a value equivalent to the sale price or value of the tickets, passes, admissions, dues or fees;

K.

Sales of tangible personal property and services made for the purpose of developing and improving real estate, even though such real estate is intended for resale as real property, except as set forth in Section 3.20.140(V);

L.

A contractor's total price to the buyer shall be taxed, except as set forth in Section 3.20.140(V);

M.

Sales of tangible personal property to persons who are primarily engaged in selling their services shall be deemed sales to consumers or users and, therefore, taxable;

N.

Services of drycleaners, laundries (including self-service laundry and dry-cleaning machines), garages, barbershops, beauty shops and cold storage and locker plants;

O.

Retail sales of motor fuels, oils and lubricants;

P.

Services rendered by lawyers, accountants, shoe repair shops, carpenters and cabinetmakers, house painters and decorators, tinsmiths and sheet iron workers, watchmakers, radio and television advertising, photographers (including all film development), printing establishments, garages, mechanics and machinists, plumbers, electricians, welders and stove cleaners, and services of all other tradesmen, craftsmen and professional practitioners except as set forth in Section 3.20.140(V); and

Q.

The provision of electrical, telephone, water, garbage, sewer, natural gas and cable or satellite utility services including the installation and connection charges and fees by a public or private utility.

(Ord. 04-10 § 2 (part), 2004).