Upon every person engaging or continuing within this city in the business of selling any tangible property whatsoever, real or personal, including the sale of food, and the services incident to the sale of food in hotels, restaurants, cafeterias, confectionaries and other public eating houses, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, of selling stocks, bonds or other evidence of indebtedness, there is hereby levied, and shall be collected a tax equivalent to 0.4% of the gross income of the business, except that in the case of selling at wholesale (or jobber) the tax shall be equal to 0.12%, of the gross income of the business; provided, that on and after July 1, 2015, the tax imposed by this section shall be equal to 0.06% of gross proceeds derived from engaging in this city in the business of selling tangible personal property at wholesale on and after said date.
(Prior Code, § 711.07) (Ord. passed 1-6-2015)