A tax is hereby imposed upon all persons engaged within the North Seminary Street Business District in the business of making sales of service, at the rate of 1% of the selling price of all tangible personal property transferred by such serviceman as an incident to making those sales of service, transfers of tangible personal property within the business district, either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. This business district service 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 non-prescription 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)