Valley frontiersman., 1951-07-27

' t44 me sale or tickets admissions | to places or amusement. entertainment | recreational or athletic events or dues or l ices for the privilege of having access to | or the use of amusement entertainment athletic or recreational facilities includ- | ing Tree or complimentary passes and tick cts, admissions, dues or fees. Such fee or complimentary passes and tickets dues or | fees are hereby declared to have a value equivalent 10 the sale price or value of said tickets. passes admissions. fees, or dues.
 tki 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, are hereby declared to be | sales to consumers or users Sales and Tor 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 to be sales to consumers 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.
 G> 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 eHCiuQeu DN 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 $50. % in any calender month.
 (b) Casual and isolated sales not made in the regular course of business.
 Gel 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.
 f) 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 cafeteres 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.
 G 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, storing of cargo from vessels aircraft in foreign or interstate commerce. goods in transit awaiting and being pro- cesSed 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.
 Ck) Dues or fees to clubs, labor unions, fraternal organizations.
 CD Gross receipts derived from the sale of real property; excepting the gross receipts earned commissions by agents shall be taxable
 (n) Sales of tickets for school enter tainments. school athletic events. and ac- tvitieS conducted for eleemosynary pur- poses or community benefits.
 (n) Bulk sales of feed, seed and fer tilizer to farmers.
 (o) Interstate air. train. and boat fares.
 SECTION 5 The maximum tax on the sale of real estate. contract construction of building or residences or any single piece of machinery or equipment such as a car. boat. or an engine. shall be ten ($1000) dollars; and even though the single sale of one article, may run to several thousands of dollars, only the first five hundred (S5OO.OO) dollars shall be subject to tax under the terms and provisions of this Ordinance. It is speci- fically provided. however. that sales of supplies. ice. or oil or gas. or equipment. Individually or in the aggregate shall not be construed as falling in the exempted class. nor shall the total sales price of any combination of items of merchan- disc. machinery. equipment. or goods. wares or merchandise. be considered a 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 of each month shall make out return for the preceding month upon forms to be provided by the City Clerk, setting forth the amount of all sales and services. all non-taxable sales and services. and all taxable sales and services for the preced- ing month. the amount of the tax thereon. and such other information as the City Clerk may require. and sign and transmit the same to the City Clerk The taxleV-