a. Delivery and installation charges in connection with the rental, leasing, and licensing of tangible personal property are exempt from the tax imposed by Section 14-450; provided that the provisions of regulation 14-100.2 have been met.

b. Gross income from the sale of a warranty, maintenance, or similar service contract in connection with the rental, leasing, and licensing of tangible personal property shall be exempt.

c. Separately stated charges for repair not included as part of a warranty, maintenance, or similar service contract relating to the rental, leasing, or licensing of tangible personal property are exempt from the tax imposed by Section 14-450; however, such income is subject to the provisions of Sections 14-460 and 14-465, and the provisions of regulation 14-465.1 (Ord. No. G-3192, §§ 7, 8; Ord. No. G-3969, § 31, 1996)