§ 6.44.020 LEVY OF TAX.
   A raw seafood product sales tax is levied on all raw seafood product sales made in the City for the purpose of processing, resale, storing, transshipping or consumption for profit at the rate of two percent (2%) of the primary gross sales value. The tax levied under this Chapter is an obligation of the seller and collected by the buyer.
(Am. Ord. No. 2003-05, passed 5-6-03)