A City tax is hereby imposed and levied at a rate of one percent of the selling price of any item of tangible personal property purchased at retail outside the State, which property is titled or registered with an agency of the State. Such tax shall be levied and imposed upon all persons in the City whose State address for titling or registration purposes is given to such State agency as being in the City. The City Clerk is directed to file a certified copy of this chapter promptly with the State Department of Revenue in the form and manner required by law and such Department is hereby instructed to administer this chapter as required by State law.
(Ord. 411. Passed 12-2-74.)