1-11-5: CHARGED SEPARATELY, COMPUTATION; SALES AND USE TAX:
The Baxter sales and use tax shall be stated and charged separately from the sales price or charge for service insofar as practical, and should be a debt from the purchaser to the seller recoverable at law in the same manner as other debts. In computing the tax to be collected as a result of any transaction, any amount of tax less than one-half (1/2) of one cent ($0.01) may be disregarded and amounts of tax one-half cent or more may be considered an additional cent. If the sales price of any sale at retail is ninety nine cents ($0.99) or less, no tax shall be collected. (Ord. 2006-20, 6-6-2006)