§ 3.08.105  SALES TAX.
   For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the City at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this City on and after the operative date.
('65 Code, § 33-2) (Ord. No. CS-790 § 2 (part))