| CODE SECTION | BRIEF DESCRIPTION |
REVENUE
IMPACTS |
REASON | |
| 5.18.140 | Allow the Mayor the authority to determine appropriate application of fees | NONE | SIMPLIFY | |
| 5.18.200 A. 2. | To exempt all State licensed medical and psychological service providers and the prescriptions they are allowed to write. Allows new exemption every time a new medical practice is recognized by the state. | DECREASE SMALL | EQUITY | |
| 5.18.200(A)(17) | Provide an exemption for childcare and adult daycare services. Eliminates competition between for-profit and not-for-profit entities. | DECREASE | EQUITY | |
| 5.18.200(A)(18) | Provide an exemption for services performed under warranties and service agreements. | NONE | EQUITY | |
| 5.18.200 C. | Provide for taxation of non-profits when competing against a for-profit entity. | INCREASE
BUT NATD |
EQUITY | |
| 5.18.210 | Allow Lodging and meals to be
eligible for resale treatment and
remove reference to an
Intermediate Service Certificate.
Sections 5.18.210 & 5.18.220 were combined, thereby eliminating 5.18.220. |
NONE | EQUITY
SIMPLIFY | |
| 5.18.225 | To reduce cost of owner builder card and to include services. | NATD
REDUCTION |
EQUITY | |
| 5.18.240 | Remove reference to an Intermediate Service Certificate and add an Approval and Compliance requirement to the Resale Card process. | NONE | SIMPLIFY | |
| 5.18.400 B. | Define the taxability of vending machine sales on a per transaction basis. | NONE | SIMPLIFY | |
| 5.18.420 & 5.18.430 | To give direction to the treatment of installment sales and vehicle leases that will comply with current and potential seasonal sales tax rates. | NONE | SIMPLIFY | |
| 5.18.430 & 5.18.900 | Tax recreational sales on a per person per day basis. | INCREASE BUT NATD | SIMPLIFY | |
| 5.18.430 | Provide for the taxation of services based on the invoicing practice of the provider. | DECREASE
BUT NATD |
EQUITY | |
| 5.18.450 | Make the point of sale of goods, the retail outlet from which they were sold. | NATD
CITIES
ZERO BOR |
EQUITY | |
| 5.18.500 | Make Quarterly filing the standard and increase flexibility in filing sales tax returns. | NONE
TIMING OF REV REC MORE THE ISSUE |
EQUITY
SIMPLIFY | |
| 5.18.900 | Definitions added and/or amended to provide clarity. | NONE | SIMPLIFY | |
NATD = Not able to determine