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A. Real Estate Sales Commissions. Commissions and/or realtor fees for the sale, rental or management of real property located in the city are subject to sales tax, regardless of the location of the person to whom the commission and/or fee is payable.

B. Sales of Gaming Property. An amount equal to the gross receipts of the seller from sales of gaming property, less the cost of prizes awarded on each series, set of games, or contest for which gaming property has been sold, shall be subject to sales tax.

C. 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. 21-13 § 3, 2021; Ord. 18-06 § 2, 2018; Ord. 07-17 § 2, 2007; Ord. 01-55(AM) § 5, 2001; Ord. 01-38(SUB) § 2, 2001)