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A. From and after the effective date of the ordinance codified in this chapter, there is levied and there shall be collected and paid a tax upon every retail sale of tangible personal property, services and meals made within the municipality at the rate of one percent.

B. An excise tax is hereby imposed on the storage, use, or other consumption in this municipality of tangible personal property from any retailer on or after the operative date of the ordinance codified in this chapter at the rate of one percent of the sales price of the property. (Ord. 90-04 § 4(a)(1), (2), 1990)