A tax shall be imposed upon all persons engaged in the business of selling tangible personal property at retail in the county at a rate of 0.75% of the gross receipts from the sales made in the course of the business. These taxes so collected shall be paid into the General County Account.
(Prior Code, § 36.07) (Res. passed 4-18-1933; Motion carried 8-10-1959; Res. passed 9-11-1962; Res. passed 7-11-1969)