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• (e) Tickets or admissions to places of amusement, to athletic, entertainment, <br /> recreational events, or fees for the privilege of having access to or the use of amusement, <br /> entertainment, athletic or recreational facilities, including free or complimentary passes and <br /> tickets, admissions, dues or fees; <br /> (0 Dues and fees to health spas, health clubs and fitness clubs; dues and fees <br /> to private clubs which hold any permit from the Alcoholic Beverage Control Board allowing the <br /> sale, dispensing or serving of alcoholic beverages of any kind on the premises; <br /> (g) Contracts, including service contracts, maintenance agreements, and <br /> extended warranties, which in whole or in part provide for future performance of or payment for <br /> services which are subject to gross receipts tax; <br /> (h) Retail sale of any device used in playing bingo and any charge for <br /> admittance to facilities or for the right to play bingo or other games of chance; <br /> (i) Prepaid telephone calling cards or prepaid authorization numbers and the <br /> recharge of such cards or numbers; <br /> 6) Beer, wine, liquor, or any intoxicating beverages; <br /> (k) Tangible personal property and services sold to financial institutions. <br /> (1) Wrecker and towing services; <br /> (m) Collection and disposal of solid wastes; <br /> • (n) Cleaning of parking lots and gutters; <br /> (o) Dry cleaning and laundry services; <br /> (p) Industrial laundry services; <br /> (q) Body piercing,tattooing, and electrolysis services; <br /> (r) Pest control services; <br /> (s) Security and alarm monitoring services; <br /> (t) Boat storage and docking fees; <br /> (u) Furnishing camping spaces or trailer spaces at public or privately-owned <br /> campgrounds, except for federal campgrounds, on less than a month-to-month basis; <br /> (v) Locksmith services; <br /> (w) Pet grooming and kennel services; and <br /> (x) Portable toilet lease or rental and services associated with the lease or <br /> rental of portable toilets. <br /> Exemptions from Sales Tax. As summarized below, several types of transactions have been <br /> exempted from the sales tax by the General Assembly of the State. Some of the current <br /> • exemptions include the sale of: <br /> A-2 <br />