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k <br />1. The dealer is located in Indian River County and <br />delivery occurs in Indian River County; <br />2. The event, for which an admission is charged, is <br />located in Indian River County; <br />3. The consumer of utility, communication or wired <br />television services is located in Indian River County; <br />4. The user of tangible personal property imported into <br />Indian River County for use, consumption, distribution or storage <br />to be used or consumed in Indian River County is located in Indian <br />River County; provided, however, that it shall be presumed that <br />tangible personal property used outside Indian River County for <br />six months or longer before being imported into Indian River <br />County was not purchased for use in Indian River County. The <br />provisions of this paragraph shall not apply in respect to the use <br />or consumption of tangible personal property for use or <br />consumption, upon which a like tax equal to or greater than the <br />amount imposed by this Section has been lawfully imposed and paid <br />outside Indian River County; <br />5. The real property which is leased or rented is <br />located in Indian River County; or <br />6. The delivery of tangible personal property is to a <br />location in Indian River County; however, the provisions of this <br />paragraph shall not apply in respect to the use or consumption of <br />tangible personal property upon which a like tax equal to or <br />greater than the amount imposed by this Section has been lawfully <br />imposed a-nd paid outside Indian River County; <br />7. For the purpose of this Section, all taxable <br />transactions occurring during the period for which any tax levied <br />pursuant to this Section is in effect shall be subject to said <br />tax, except utility, communications, or wired television services <br />which are billed on a regular, monthly cycle. In the case <br />of utility, communications or wired television services billed for <br />a cycle ending on or after the effective date of any tax levied <br />pursuant to this Section, the entire amount of the bill for <br />utility, communications or wired television services shall be <br />subject to the tax authorized in this Section. In the case of <br />-2- <br />