A sales tax is levied on all sales, rents and services made in the City at the rate of three percent (3%) of the selling price. The burden of this tax rests upon the consumer. This tax shall not be levied on raw seafood products taxed pursuant to Chapter 6.44. The tax on services shall not include salaries or wages received by an employee from an employer, but shall include consideration for furnishing labor and materials for accomplishing a specific result.
(Am. Ord. No. 2003-05, passed 5-6-03)