A credit against the city sales tax shall be granted to the purchaser of tangible personal property at retail or taxable services equal in amount to any lawfully imposed municipal sales and use tax previously paid by the purchaser with respect to such transaction. The amount of the credit shall not exceed the tax rate charged by the City. (Code 1979, § 36-77.5; Ord. No. 2016-59, § 1, 11-14-2016; Ord. No. 2015-02, § 3, 1-12-2015)