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f. Installing, constructing, or supervising installation or construction of real or tangible personal
<br /> property.
<br /> g. Soliciting, negotiating,or approving franchise, license, or other similar agreements.
<br /> h. Collecting current or delinquent accounts.
<br /> i. Picking up and transporting tangible personal property, solid waste, construction debris, or
<br /> excavated materials.
<br /> j. Providing disinfecting and pest control services,employment and labor pool services, home nursing
<br /> care,janitorial services, appraising, landscape architectural services, security system services, surveying,
<br /> and real estate services including the listing of homes and managing real property.
<br /> k. Rendering professional services such as those provided by accountants, architects, attorneys,
<br /> auctioneers, consultants, engineers, professional athletes, barbers, baseball clubs and other sports
<br /> organizations, chemists, psychologists, court reporters, dentists, doctors, detectives, laboratory
<br /> operators,teachers, and veterinarians.
<br /> I. Meeting with customers or potential customers, even when no sales or orders are solicited at the
<br /> meetings.
<br /> m. Training or recruiting agents, representatives, independent contractors, brokers or others,
<br /> domiciled or operating on a job in the city, acting on its behalf, or for customers or potential customers.
<br /> n. Investigating, resolving, or otherwise assisting in resolving customer complaints.
<br /> o. In-store stocking or manipulating products or goods, sold to and owned by a customer, regardless of
<br /> where sale and delivery of the goods took place.
<br /> p. Delivering goods in vehicles owned, rented, leased, used, or maintained by the person or another
<br /> acting on its behalf.
<br /> without the city.
<br /> 4. If a person, or its employee, agent, representative, independent contractor, broker or another
<br /> acting on the person's behalf, engages in no other activities in or with the city but the following, it need
<br /> not register and obtain a business license and pay tax:
<br /> a. Meeting with suppliers of goods and services as a customer.
<br /> b. Meeting with government representatives in their official capacity,other than those performing
<br /> contracting or purchasing functions.
<br /> c. Attending meetings, such as board meetings, retreats, seminars, and conferences, or other meetings
<br /> wherein the person does not provide training in connection with tangible personal property sold by the
<br /> gm
<br /> mi 2019 ORDINANCE: Business and Occupation Tax Page 6 of 40
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