Valley frontiersman., 1951-08-09

tj) The sale of tickets or admissions to places of amusement, entertainment, l recreational or athletic events or dues or fees for the privilege of having access to or the use of amusement. entertainment | athletic or recreational facilities. includ- ing free or complimentary passes and tick cts. admissions dues or fees. Such fee or complimentary passes and tickets. dues or fees hereby declared to have a value equivalent to the sale price or value of said tickets. passes. admissions, fees, or dues.
 ! (k) For the purpose of this Ordinance sales and services of tangible personal property made for the purpose of develop ing and improving real estate even though such real estate is intended for resale as real property. hereby declared to be sales to consumers or users. Sales and/or services of tangible personal property. including materials. supplies and equipment made to contractors who use same in the performance of any contract. are hereby declared not to be sales to consumers or users and not sales for resale. Sales of tangible personal property to persons who are primarily engaged in selling their ser vices shall be deemed sales to consumers or users and therefore taxable.
 CD Services of dry cleaners. laun- deries. garages. barber and beauty shops. cold storage and locker plants. (ml Other services falling within the meaning as defined in Section l. and not specifically excluded by Section I.
 SECTION The tax hereby levied shall not apply to the following: (a) Retail sales and for remuneration for services amounting to less than S50.00 in any calender month. (b) Casual and isolated sales not made in the regular course of business. (c) Sales of insurance and bonds of guaranty and fidelity.
 (d) Gross receipts or proceeds derived fYAy1 OINa nd On6i cal or dental services rendered, and hos | ptal services.
 (e) Gross receipts or gross proceeds derived from the sale of tangible personal I property or services by churches. except | where such organizations are engaged in | business for profit or savings. or competing | with other persons engaged in the same or l similar business.
 (f) Gross receipts or proceeds derived from the transportation of students to and from grade or high schools in motor or l other vehicles.
 | (g) Gross receipts or proceeds derived
 from the sale of food in public. common, | high school or college cafeteries or lunch i 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
 
 from sales or services which the munich | oality is prohibited from taxing under the l laws of the Territory of Alaska, or under
 the laws of the United States; or gross re- | ceipts or proceeds from the transportation, loading unloading. storing of cargo from | vessels or aircraft in foreign or intertate commerce, or on goods in transit or await ing and being processed for shipment. | G) Gross receipts or proceeds derived from sales to the United States Govern ment, Territory of Alaska, City of Palmer,
 or any political department thereof. (lx) 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 shall be taxable.
 (m) Sales of tickets for school enter
 tainments school athletic events, and ac-
 tivities conducted for eleemosynary pur-
 poses or community benefits.
 (n); Bulk sales of feed. seed and fer
 tilizer to farmers.
 fares.
 SECTION 5 The maximum tax on the
 sale of real estate, contract constructor
 of building residences or any single
 piece of machinery or equipment such aE
 a car. a boat. or an engine, shall be ter ($1O00) dollars; and. even though the
 single sale of one article may run tc
 several thousands of dollars. only the first five hundred (S50O00) dollars shal be subject to tax under the terms ano provisions of this Ordinance. It is speci
 fically provided, however. that sales O. supplies. ice. or oil or gas. or equipment
 Individually or in the aggregate shall no
 be construed as falling in the exempted class nor shall the total sales price o any combination of items of merchan
 disc, machinery, equipment. or goods wares or merchandise. be considered a single sale for the purpose of securini the exemption provided for by this Sec
 ton.
 SECTION 6 Every seller making the re tail sales and every person performln services, on or before the tenth day o g each month shall make out a return fo n the preceding month upon forms to b provided by the City Clerk. setting fort l the amount of all sales and services. al