Valley frontiersman., 1951-08-03

f0 Tnas sale of tirses or admissions tn piarus nf aFnu@sHsent entertainment. feafsstlana3 oF athletic sVentt of duss of fevs fof the privilege of having acoess to nf fhs uss of amuEsfneni. snssrtainssasnts athletic uF nscT.Httonal facilities tneiud. inF frss or complimentary passes and gick+ cts s0nisstonk dues or fees Such fee of cnHnnlfFg1tnfeFs passeH and tickets dues of fees are hereby declared Co have a value eaulyalent Go thF sale price or value of said tickets. passes, admissions fees. of dues
 tk For the purpose of this Ordinance sales and services DH tangible personal property made for ths purpose of develop. inR and improving real estate even though such real estate is intended for resale hs real property. are hereby declared 10 be sales Co consumers or users. Sales and of services of tangible personal property including materials supplies and equipment made 10 contractors who use same in the performance Of ans contract are hereby declared to be sales to consumers or users and not safes for resale. Sales of tangible DcrsonAl property tn persons A1ha are nsa= nsrily engaged in selling their services shall be deemed sales 10 consumers or users and therefore taxable.
 CD Services of dry cleaners. laun- deries. garages barber and beauty shops cold storage and locker plants.
 tml Other services falling within the meaning as defined in Section l. and not specifically excluded by Section {.
 SECTION The tax hereby levied shall not apply to the following;
 tal Retail sales and for remuneration for services amounting to less than 5000 in any calender month.
 lbl Casual and isolated sales not made in the regular course of business.
 lcD Sales of insurance and bonds of guaranty and fidelity.
 (d) Gross receipts or proceeds derived from funeral charges and services, medi- cal or dental services rendered. and hos pital services.
 Gel Gross receipts or gross proceeds derived from the sale of tangible personal property or services by churches, except where such organizations are engaged in business for profit savings. or competing with other persons engaged in the same or similar business.
 (G Gross receipts or proceeds derived from the transportation of students to and from grade or high schools in motor or other vehicles.
 (g) Gross receipts or proceeds derived from the sale of food in public, common, high school or college cafeteries or lunch rooms operated primarily for teachers and pupils, and not operated primarily for the public and not operated for profit. (h) Gross receipts or proceeds derived from carrier sales made directly to con- sumers or users of newspapers or any other periodicals.
 (D Gross receipts or proceeds derived from sales or services which the munich pality is prohibited from taxing under the laws of the Territory of Alaska, or under the laws of the Constitution of the United States: or gross receipts or proceeds from the transportation, loading, unloading or storing of cargo from vessels or aircraft -n foreign interstate commerce. or on goods in transit or awaiting and being pro- cessed for shipment.
 Gross receipts proceeds QerlVeQ from sales to the United States Govern ment, Territory of Alaska, City of Palmer. or any political department thereof. (kD Dues fees to clubs, labor unions or fraternal organizations. CD Gross receipts derived from the sale of real property; excepting the gross receipts earned as commissions by agents 1 shall be taxable.
 (n) Sales of tickets for school enter ! tainments, school athletic events. and ac- tivities conducted for eleemosynary pur- poses or community benefits. | (1) Bulk sales of feed. seed and fer l tilzer to farmers.
 (oD Interstate air. train, and boa; | fares.
 SECTION The maximum tax on the l sale of real estate, contract construction | of building or residences or any single piece of machinery or equipment such as a car. a boat, engine. shall be ten | (S10OO) dollars; and. even though the single sale of one article may run to several thousands of dollars. only the first five hundred (S500.00 dollars shall 1 be subject to tax under the terms ano provisions of this Ordinance. It is speci- ficaly provided however, that sales oi | supplies, ice. oil or gas, or equipment | Individually or in the aggregate, shall 1o | be construed as falling in the exemptec | class, nor shall the total sales price ot any combination of items of merchant disc, machinery, equipment, or goods
 wares merchandise, be considered as single sale for the purpose of securing the exemption provided for by this Sec ton.
 SECTION Every seller making the re- tail sales and every person performing services on or before the tenth day o:
 each month shall make out return fol the preceding month upon forms to be provided by the City Clerk, setting fortf the amount of all sales and services. al | SalaS and services and al