A tax is hereby imposed to be known as the “Business District Retailers’ Occupation Tax” upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of this state’s government, at retail within the North Seminary Street Business District at the rate of 1% of the gross receipts from such sales made in the course of such business while this subchapter is in effect. This business district retailers’ occupation tax shall not be applicable to the sales of food for human consumption which 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) and prescription and nonprescription medicines, drugs, medical appliances, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes and needles used by diabetics, for human use.
(Ord. 13-3414, passed 8-19-2013)