There is hereby imposed upon all persons engaged in the business of making sales of service in the city a home rule municipal service occupation tax at a rate of 1% of the selling price of all tangible personal property transferred by such service persons either in the form of tangible personal property or in the form of real estate as an incident to a sales service, excluding:
(A) Sales of food for human consumption that is to be consumed off-premises where it is sold, other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption; and
(B) Prescription and non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(Prior Code, § 36.015) (Ord. 69-O-720, passed - -1969; Ord. 06-O-1850, passed 3-29-2006)