§ 59-151. Sales tax—Imposition.

Latest version.

Pursuant to the authority granted by this state and the citizens of this city, there is hereby imposed a tax for general revenue purposes upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail. The rate of tax shall be one (1) percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the city. Said tax shall be collected as made and provided by state law.

(Ord. No. 3618, § 1, 4-21-97)

                    
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