For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the city at the rate of 0.5% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the City of Tulare on and after the operative date of this chapter. The City Council is authorized to establish a tax rate of 0.5% by resolution. This tax is imposed in addition to the tax imposed pursuant to Chapter 5.08 of this code. The City Council may, by resolution after public notice and public hearing, reduce the tax to 0.25%.
(1995 Code, § 5.78.040) (Ord. 05-1996, passed - -2005)