(A) There is hereby levied and imposed a tax, in addition to any and all other taxes, upon the purchase of prepared food and liquor, at retail in any prepared food facility or liquor facility with the city, at the rate of 2% of the sales price of the prepared food and liquor.
(B) The ultimate incidence of and liability for payment of the tax is to be borne by the retail purchaser.
(C) It shall be the duty of every retail prepared food facility or liquor facility within the city to secure the tax from the purchaser at the time the facility collects the purchase price, and to pay over the tax to the City Finance Department as provided in this subchapter.
(1990 Code, § 27-221) (Ord. 07-3172, passed 2-5-2007)