§ 4.56.075. Effect of commingling nontaxable with taxable items.

If one or more nontaxable items are bundled or billed together with one or more taxable items (as provided for by this chapter) under a single charge on a customer's bill, the entire single charge shall be deemed taxable unless, upon the written request of the customer, the service supplier can reasonably identify the nontaxable component of the single charge based upon one or more of the following methodologies, as selected by the tax administrator:

1.

The average industry charges for the individual nontaxable items included in the entire single charge;

2.

The amount of the entire single charge less the average industry charges for the individual taxable items included in the entire single charge; or,

3.

The service supplier's books and records that are kept in the regular course of business, which must be consistent with generally accepted accounting principles.

(Ord. 6857 § 2 (part), 2001)