The ordinance establishes a city sales tax of 2% on gross receipts from retail sales, including tangible personal property and certain services, with exemptions for tax-exempt entities and specific items. The tax proceeds are dedicated to the betterment of the city and for street, water, and sewer improvements and maintenance.
Details
Subject
City Sales Tax
Summary
The ordinance establishes a city sales tax of 2% on gross receipts from retail sales, including tangible personal property and certain services, with exemptions for tax-exempt entities and specific items. The tax proceeds are dedicated to the betterment of the city and for street, water, and sewer improvements and maintenance.