Seward seaport record., 1949-09-02
SEWARD, ALASKA:


 claring two per cent (29o) tax upon alcoholic beverages and two per cent (29o) tax upon all other sales as herein designated, for said school purposes and for retiring school indebtedness, public health, the City sanitation and public well fare
 (A) Two per cent (29o) of the gross revenue derived from retail sales of all alcoholic beverages sold or dispensed for consumption on or off the premises.
 (B) Two per cent (296) of the gross revenue derived from all other retail sales made in the City, said revenue being computed in dollars and the tax payable by the retailer, and/or two per cent (2%) of the gross revenue computed in dollars, derived from services per- formed, payable by the person re- ceiving such remuneration; pro- viding said sales and/or revenue for services exceeds one hundred dol lars (Sl000O in any calendar year; save and excepting remuneration for services" shall not be construed to include salaries and wages re- ceived by an employee from an en- ployer but shall include the gross remuneration received for furnish ing labor and materials for accom- plishing a specified result. co All tangible personal prop erty.
 (D) Natural or artificial gas, electricity, ice, steam or any public service or public utility including water.
 (E3 Transportation for hire of persons by common carriers, in cluding motor transportation, taxi cab companies and all other means of transportation for hire. (F) Services by telephone con- | panies to subscribers or users, in- cluding transmission of messages, whether local or long distance This shall include all services and rental charges having any connection with transmission of messages. co Printing matter or printing of all types, kinds, and characters and the service of printing or over printing
 | GID The service of renting rooms or living quarters by hotels, room- ing houses, public lodging houses or by firms or individuals renting multiple units of more than three ] rooms.
 ] CD Foods, confections and all drinks sold and dispensed by hotels, restaurants, or other dis pensers. and sold for immediate l consumption upon the premises or delivered or carried away from the pemises for consumption elsewhere. CD Advertising of all kinds, 1 types and characters originating in Seward or adjacent areas, including any and all devices used for adver- Using purposes and the servicing of advertising devices.
 (k) Gross proceeds derived from
 the operation of slot machines, marble machines, juke boxes, mer- chandise vending machines or , amusement devices of any kind. L) The sale of tickets or admis- sions to places of amusement, to athletic entertainment, recreational | events, or dues or fees for the privi- lege of having access to or the use of amusement, entertainment, ath- | letic or recreational facilities, in- cluding free or complimentary passes. a n d tickets, admissions, dues, Ur, fees. Such free or compli-
 mentary passes and tickets, dues or fees are hereby declared to have value equivalent to the sale price
 or value of said tickets, passes, ad- | missions, fees, or dues.
 (M) For the purposes of this Ord
 finance, sales and services of tangi-
 ble personal property made for the
 purpose of developing and improv- ing real estate even though such real estate is intended for resale as real property, are hereby declared to be sales to consumers or users. Sales and/or services of tangible
 personal property, including mate rials, supplies and equipment, made
 to contractors who use same in the
 performance of any contract, are hereby declared to be sales to con-
 sumers or users and not sales for
 resale. Sales of tangible personal | property to persons who are pri-
 marily engaged in selling their
 services shall be deemed sales to
 consumers or users and therefore | taxable.