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(a) There is hereby imposed, upon all sales of tangible personal property other than retail marijuana and retail marijuana products and services specified in section 130-156, a sales tax at a rate of 3.75 percent.

(b) There is hereby imposed upon all sales of retail marijuana and retail marijuana products a sales tax at a rate of three and three-quarters percent and a special sales tax rate of five percent for a total sales tax rate of eight and three-quarters percent.

(c) Except as provided in section 130-164, every retailer or vendor shall add the tax imposed by this division to the purchase price showing such tax as a separate and distinct item. When added, such tax shall constitute a part of the purchase price and shall be a debt from the purchaser to the retailer or vendor until paid which shall be recoverable at law in the same manner as other debts.

(d) In order to avoid fractions of pennies in determining the sales tax due, sales tax charges should be rounded to the nearest cent. Any sales tax calculation less than $0.005 should be rounded to $0.00 and any calculation of $0.005 or greater should be rounded to $0.01. (Code 1979, § 36-80; Ord. No. 2020-11, § 2, 5-18-2020; Ord. No. 2017-52, § 2, 10-30-2017; Ord. No. 2017-13, § 23, 4-3-2017; Ord. No. 2016-59, § 3, 11-14-2016; Ord. No. 2015-02, § 5, 1-12-2015)