A tax is imposed upon all persons engaged in the business of selling tangible personal property, other than on an item of tangible personal property which is titled and registered by an agency of this state's government, at retail in the municipality, in the amount of one-half (1/2) of one percent (1%) of the gross receipts from such sales made in the course of such business. This tax does not apply to the sale of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. This tax will be collected and enforced by the state department of revenue. (Ord. G-744, 3-23-2004; Ord. G-837, 7-10-2007)