§ 116.16  IMPOSITION OF TAX.
   For the purpose of operation of the Recreation and Tourism Commission and to finance the cost of acquisition, construction, operation and maintenance on facilities useful in the attraction and promotion of tourist and convention business, including the city park system, there is hereby imposed and levied a special tax of 3% of the gross retail sales of restaurants doing business within the city.
(Ord. 90-20, passed 10-9-90; Am. Ord. 2003-004, passed 3-11-03)