A tax is hereby imposed upon all retail sales of food and beverages that have been prepared for immediate consumption within the city at the rate of 1% of the selling price of such food and/or beverages. This tax is imposed in addition to any other tax imposed by the city or any other governmental entity with respect to such food and beverages. The purchaser of such food and beverages shall be liable for the payment of the tax imposed, but the person engaged in the business of selling such food and beverages at retail assumes the responsibility of collecting and paying said tax to the city.
(Ord. 3898, passed 9-21-2015)