CHAPTER 23. TAXATION.*
Article V. Transactions and Use Tax
Sec. 23-76. Imposition of transactions tax—Transactions tax rate.
For the privilege of selling tangible personal property at retail, a tax
is hereby imposed upon all retailers in the city at the rate of one-half of one
percent of the gross receipts of any retailer from the sale of all tangible
personal property sold at retail in the city on and after the operative date and
before the termination date. (Ord. No. 1451, § 3