Commencing July 1, 2011, a non-home rule municipal service occupation tax of three-quarters of 1% is hereby imposed upon all persons engaged within the city in the business of making sales of service on the selling price of all tangible personal property transferred by such servicemen or servicewomen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. Such tax shall not apply to the sale of prescription and nonprescription medicines, drugs, and medical appliances; the sale of insulin, urine testing materials, syringes, and needles used by diabetics; or the sale of food for human consumption that is to be consumed off the premises where it is sold, other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption.
(Ord. 1423, passed 12-6-10)