(a) The tax to be added to the sales price, charge or rental shall be in accordance with the following schedules:
(i) Two percent schedule applicable to raw seafood sales:
Price Tax
$0.01 - $0.50 $0.00
$0.51 - $0.99 $0.01
$1.00 $0.02
(ii) Four percent schedule applicable to all other sales:
Price Tax
$0.01 - $0.12 $0.00
$0.13 - $0.37 $0.01
$0.38 - $0.62 $0.02
$0.63 - $0.87 $0.03
$0.88 - $1.12 $0.04
(b) Any one sale of items separately priced shall be taxed upon the separate amount; provided that a sale of raw seafood products by a commercial fisherman or other person to a fish processor or buyer shall be considered as a sale of the entire quantity of raw seafood delivered at the transaction.
(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)