A tax, in addition to any and all other taxes, is imposed upon the purchaser for the purchase of prepared foods and alcoholic liquor at retail at any prepared food facility or alcoholic liquor facility within the City, at a rate of one percent (1.0%) of the purchase price of such prepared food and alcoholic liquor. The ultimate incidence of and liability for payment of which shall be borne by the purchaser thereof.
(Prior Code, Art. 31, § 31.2)