(a) The rate of tax to be added to the sale price is based on the place of sale. The place of sale of goods and merchandise is the location of the retail outlet at which or from which delivery was made. This provision applies to goods delivered to buyers within the City and to goods delivered to buyers outside the City.

(b) The place of sale of services is where the services are delivered, which means the place where the services are rendered. The place of sale for freight, delivery, and courier services is the pickup location. The place of sale for services involving the transportation of passengers is the location where the passengers are picked up. The place of sale for rentals is the place where the real property is located, or where the personal property is delivered to the renter. The City shall determine the place of sale of a good, service, or rental pursuant to this section, and the City’s determination is final.

(c) When there is a question or dispute over the place where services are rendered, a seller of a service may, after requesting and receiving City approval in writing, collect the tax based on the office location of the business selling such services. Approval of a request to collect a tax at the seller’s office location is completely within the discretion of the City, and shall not be granted if the City has already determined that the place of sale for the seller’s industry is not the office location.

(d) Purchases made at an online retailer, including but not limited to purchases made at Amazon.com, must elect to collect and remit retail sales tax to the City on all taxable retail sales made in the City. [Ord. 19-06 § 2, 2019.]