(1) On the purchase price paid or charged upon all sales and purchases of tangible personal property at retail, regardless of the means by which title or possession, or both title and possession to such property is transferred.

(2) For retail sales involving the exchange of property, on the purchase price paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, excluding, however, the fair market value of the exchanged property if it is to be sold thereafter, in the usual course of the retailer's business.

(3) Upon telecommunication services, whether furnished by public or private corporations or enterprises for all telecommunication services originating from or received on telecommunication equipment in this city if the charge for the service is billed to a person in this city or billed to an affiliate or division of such person in any state on behalf of a person in this city. Excepting, however, monthly or other periodic usage charges that represent varying amounts billed to accounts for a subscriber's actual use of interstate services provided by a long-distance telecommunications company and charged to the subscriber by or on behalf of a long-distance telecommunications company.

(4) Upon the amount paid for food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs, nightclubs, cabarets, resorts, snack bars, caterers, carryout shops, and other like places of business at which prepared food or drink is regularly sold, including sales from grocery stores and delicatessens, pushcarts, motor vehicles and other mobile facilities, and vending machines. Cover charges shall be included as part of the amount paid for such food or drink. However, meals provided to employees of the places mentioned in this subsection (4) of this section at no charge or at a reduced charge and which are considered as part of their salary, wages, or income shall be exempt from taxation under the provisions of this subsection (4) of this section.

(5) Upon gas and electric service furnished and sold for domestic or commercial use.

(6) Upon any tangible personal property, material or substance used in any process, other than manufacturing, or used or consumed in providing any service.

(7) When the right to continuous possession or use of any tangible personal property is granted under a lease or contract and such transfer of possession would be taxable under this article if it were a sale, such lease or contract shall be considered the sale of such tangible personal property and a tax shall be computed and paid as in the case of an installment sale taxable under this article.

(8) Upon the sale or furnishing of steam heat or other heat.

(9) Upon all cover charges, door or similarly termed or related purchases.

(10) Every retailer vending individual items of tangible personal property through coin-operated vending machines shall be exempt from the provisions of subsection (1) of this section and sections 130-160 and 130-161; provided, however, that such retailer shall pay a sales or use tax of 3.75 percent on any item of tangible personal property sold in excess of $0.30 so vended in the coin-operated machines unless the sale of such item is otherwise exempt under this article.

(11) Upon recreation services offered in the City.

(12) Upon the sale of candy and soft drinks.

(13) Upon the sale of retail marijuana and retail marijuana products.

(14) Charges for services to the purchaser, not otherwise taxable under this article, if such charges are included in the purchase and are not separately stated from the taxable property or taxable service in the invoice provided to the purchaser at the time of the sale.

(15) Upon pay television and entertainment services. (Code 1979, § 36-76; Ord. No. 2021-64, § 2, 11-22-2021; Ord. No. 2017-13, § 20, 4-3-2017; Ord. No. 2015-02, § 2, 1-12-2015; Ord. No. 2012-20, § 2, 5-7-2012; Ord. No. 2011-01, §§ 9, 10, 2-14-2011; Ord. No. 2003-20, § 3, 5-12-2003)