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Attachment 2 sales and use tax laws and rules. All of the provisions of the state sales and use tax laws and rules apply to the local sales and use tax imposed by this Ordinance. The local sales and use tax imposed by this Ordinance shall be collected and remitted to the commissioner on any sale or purchase when the state sales tax must be collected and remitted to the commissioner under the state sales and use tax laws and rules and is in addition to the state sales and use tax. Section 4. Effective date of tax; transitional sales. Except as otherwise provided herein, the local sales and use tax imposed by this Ordinance shall apply to sales and purchases ST made on or after \[EFFECTIVE DATE, 1DAY OF QUARTER\]. The local sales and use tax imposed by this Ordinance shall not apply to: (a) The gross receipts from retail sales or leases of tangible personal property made pursuant to a bona fide written contract, which unconditionally vests the rights and obligations of the parties thereto, provided that such contract was enforceable prior to \[EFFECTIVE DATE\], and that delivery of the tangible personal property subject thereto is made on or before \[EFFECTIVE DATE\]. (b) The gross receipts from retail sales made pursuant to a bona fide lump sum or fixed price construction contract, which unconditionally vests the rights and obligations of the parties thereto and which does not make provision or allocation of future taxes, provided that such contract was enforceable prior to \[EFFECTIVE DATE\], and that delivery of the tangible personal property used in performing such construction contract is made before October 1, 2023. (c) The purchase of taxable services, including utility services, if the billing period includes charges for services furnished before and after \[EFFECTIVE DATE\], but the local sales and use tax imposed by this Ordinance shall apply on the first billing period not including charges for services furnished before \[EFFECTIVE DATE\]. (d) Lease payments for tangible personal property and motor vehicles that includes a period before and after \[EFFECTIVE DATE\], but the local sales and use tax imposed by this Ordinance shall apply on a prorated basis to lease payment amounts attributable to that portion of the lease payment period on or after \[EFFECTIVE DATE\] and on the entire lease payment for all lease payment periods thereafter. Section 5. Tax Clearance; Issuance of Licenses. (a) The city may not issue or renew a license for the conduct of a trade or business within the city if the commissioner notified the licensing division of the city that the applicant owes delinquent city taxes as provided in this Ordinance, or penalties or interest due on such taxes. (1) City taxes include sales and use taxes provided in this article. Penalties and interest are penalties and interest due on taxes included in this definition. (b) Delinquent taxes does not include a tax liability if: (i) an administrative or court action which contests the amount or validity of the liability has been filed or served, (ii) the appeal period to contest the tax liability has not expired, or (iii) the applicant has entered into a payment agreement and is current with the payments. (c) Applicant means an individual if the license is issued to or in the name of an individual or the corporation or partnership if the license is issued to or in the name of a corporation or partnership. 2 Qbhf!28!pg!6: