(a) Except as provided in division (b) of this section, there is levied a sales tax of 4% on all sales within the corporate limits of the city and all rents, and on all services made, rendered or performed within the city, measured by the gross sales price of the seller.
(b) There is levied a sales tax of 2% on the sale of raw seafood products delivered directly or indirectly by the seller to a buyer within the city including raw seafood products delivered by means of a tender to a processor of raw seafood products for processing in the city.
(Ord. 93-4, passed 12-8-92; Am. Ord. 98-05, passed 5-12-98; Am. Ord. 00-02, passed 6-15-00; Am. Ord. 2013-04, passed 10-8-13)