4.16.050 Rules applicable to particular businesses or occupations.
This section is included in your selections.
A. Commissions/Fees.
1. Commissions on sales of real property located in the city are subject to sales tax, regardless of the location of the person to whom the commission is payable.
2. Commissions/fees received as a result of professional services performed within the city are subject to sales tax regardless of the location of the person to whom the commission is payable when the subject of the services occurred within the city.
B. Sales from Coin-Operated Machines. An amount equal to the gross receipts from each coin-operated machine that the seller operates in the city shall be subject to sales tax. [Ord. 17-39 § 2.]