Pursuant to KRS 91A.400, there is levied upon the retail sale of all food and beverages by restaurants in the city, a tax of 1% of the gross amount of sales which shall be passed on to the customer or ultimate consumer as follows:
(A) Sales of $1.49 or less, a tax of $.01.
(B) An additional $.01 of tax for each $1.00 or part thereof of sales in addition to the first $1.49.
(Ord. , passed )