A. The tax to be added to the sales price of sales taxable at two percent pursuant to § 5.20.115(B) shall be in accordance with the following schedule:
Price Tax
$ 0.01 - $0.49 $0.00
$ 0.50 - $0.99 $0.01
$ 1.00 - $1.49 $0.02
Price Tax
$ 0.01 - $0.16 $0.00
$ 0.17 - $0.33 $0.01
$ 0.34 - $0.49 $0.02
$ 0.50 - $0.66 $0.03
$ 0.67 - $0.83 $0.04
$ 0.84 - $0.99 $0.05
$ 1.00 - $1.16 $0.06
C. The tax on amounts in excess of the schedules shall be computed in a manner consistent with the schedules.
D. The finance clerk is authorized to furnish each seller, or in the case of the sale of raw seafood products, each buyer, a schedule of tax payable on each taxable amount from one cent ($.01) to one hundred dollars ($100.00).
E. Any one sale of items separately priced shall be taxed upon the separate amount; provided, that a sale of seafood or fish by a commercial fisherman or other person to a fish processor or buyer shall be considered as a sale of the entire quantity of fish or seafood delivered at the transaction.
(Ord. 77-01 (part), 1977; Ord. 81-04 § 1 (part), 1981; Ord. 84-02 § 4, 1983 (ratified by voters on 10/4/83; Ord. 98-08 § 3, 1998; Ord. 2003-02 § 3, 2003; Ord. 14-06 § 3, 2014)