A tax is imposed on the privilege of transferring title to real estate located within the corporate limits of the city as evidenced by the recordation of a deed by any person and a tax is imposed on the privilege of transferring the beneficial interest in real estate located within the corporate limits of the city at the rate of two dollars ($2.00) per one thousand dollar ($1,000.00) value of the property, for each transfer. The tax herein levied shall be in addition to any and all other taxes and shall be paid by the seller. (Ord. M-19-13, 10-7-2013)