For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the city at the rate of one-quarter of one (.25) percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this chapter. This amount is in addition to any existing or future authorized state or local sales tax or transactions and use tax.
(Ord. 682 C.S., passed 3-4-98)