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or commercial or industrial use. A processor for hire is any person who would be a manufacturer if that
<br /> person were performing the labor and mechanical services upon that person's own materials or
<br /> ingredients. If a person adds materials or ingredients equal to twenty percent or more of the total value
<br /> of all materials or ingredients that become a part of the finished product, the person will be deemed to
<br /> be a manufacturer and not a processor for hire.
<br /> Product, Byproduct.
<br /> 1. "Product" means tangible personal property, including articles, substances, or commodities created,
<br /> brought forth, extracted, or manufactured by human or mechanical effort.
<br /> 2. "Byproduct" means any additional product, other than the principal or intended product, which
<br /> results from extracting or manufacturing activities and which has a market value, without regard to
<br /> whether or not such additional product was an expected or intended result of the extracting or
<br /> manufacturing activities.
<br /> "Public road construction" means the building, repairing, or improving of any street, place, road,
<br /> highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel,
<br /> or trestle which is owned by a municipal corporation or political subdivision of the state or by the United
<br /> States and which is used or to be used primarily for foot or vehicular traffic including mass
<br /> transportation vehicles of any kind.
<br /> "Retail service" shall include the sale of or charge made for personal, business, or professional services
<br /> including amounts designated as interest, rents, fees, admission, and other service emoluments,
<br /> however designated, received by persons engaging in the following business activities:
<br /> 1. Amusement and recreation services including but not limited to golf, pool, billiards, skating,
<br /> bowling, swimming, bungee jumping, ski lifts and tows, basketball, racquet ball, handball, squash,
<br /> tennis, batting cages, day trips for sightseeing purposes, and others, when provided to consumers.
<br /> "Amusement and recreation services" also includes the provision of related facilities such as basketball
<br /> courts,tennis courts, handball courts, swimming pools, and charges made for providing the opportunity
<br /> to dance.The term "amusement and recreation services" does not include instructional lessons to learn
<br /> a particular activity such as tennis lessons, swimming lessons, or archery lessons;
<br /> 2. Abstract,title insurance, and escrow services;
<br /> 3. Credit bureau services;
<br /> 4. Automobile parking and storage garage services;
<br /> 5. Landscape maintenance and horticultural services but excluding (a) horticultural services provided
<br /> to farmers, and (b) pruning, trimming, repairing, removing, and clearing of trees and brush near electric
<br /> transmission or distribution lines or equipment, if performed by or at the direction of an electric utility;
<br /> 6. Service charges associated with tickets to professional sporting events; and
<br /> 7. The following personal services: physical fitness services,tanning salon services,tattoo parlor
<br /> services, steam bath services,Turkish bath services, escort services, and dating services;
<br /> iim
<br /> Ira 2019 ORDINANCE: Business and Occupation Tax Page 10 of 40
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