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well as all other articles of tangible personal property, are within the provisions of the Ordinance. The term of the contract under which such tangible personal property is leased or rented shall be the basis for computing the tax. The ~ax is to be computed on a billing basis, either on the lump sum at the time of execution or on a monthly or periodical basis as provided in the contract. If the owner of the property, one who ia engaged in leasing automobiles~ maintains continuous supervision of the automobile and f~rnishes a driver, together with the gasoline or other fuel that may be used, the owner in this case is rendering a service, and the same is not subject to tax. On the other hand, if the owner does not furnish the driver~ but merely rents the auto~bbile and the lessee operates it himself for a stated consideration or price either by the day or week or moA~l, in such case, the lease tax wo~ld apply as the lessee has the possession or use of the automobile. If lessor has a~ office, place of business or regularly services a route in the city, lessor must collect and remit the Tax on all articles leased by him in the city. If lessor has no place of business in ~he city~ then the lessee is obligated to pay lease or rental tax direct th the City Treasurer. RULE 33: Leased Departments Where a store has leased certain of its departments to other persons for the selling of ~angible personal property to consumers, each such leased departmemt shall make separate monthly returns, if the lessee keeps his own books andmakes him own collections on accounts of sales at retail° If the store leasing such departments keeps the books for the leased departments and makes collections on account of their sales, the store may, as agent for the lessee, make separate returns for such depart- ments and pay the taxes due. But the lessee ~hall not be relieved of thi~ liability under the Ordinance in case the store fails to make the proper returns or fails to pay ~axes due. RULE 34: Meals Furnished to the Public The tax is imposed on the amount paid for meals furnished at any restaurant, eating-house, hotel, drug store, club, resort, or other place at which meals are regularly served to the public. (However, this does not include boarding houses where meals are served only to regular boarders and not the public, Boarding houses will be considered the consumers of foodarticles and will pay the tax on such purchases thereof.) Articles of food purchased by persons engaged in serving meals to the public and which actually become a component par~ of such meals are not taxable under the Ordinanos. RULE S5: This ~mber i~reserved for fu%ure Use,