§ 4.44.010. Imposition; amount  


Latest version.
  • A. There shall be levied and collected a tax on retail sales and services made within the city equal to three percent of the selling price when such price amounts to $0.25 or more.

    B. The sales tax shall be levied and collected on all sales of goods and on the rendition or performance of any service, including, but not limited to, the renting of rooms, apartments or houses; the sale of meals and/or beverages served upon the premises of any restaurant, hotel or the like; the sale of tickets or receipt of fees for entrance into any movie theater, live performance, sporting event, or the like; and the rental of any automobile or taxicab.

(Prior Code, § 4.06.01)