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(a) There is levied and there shall be collected from every person in the City a tax for the privilege of using, storing, distributing, or consuming in the city any tangible personal property other than retail marijuana and retail marijuana products or taxable service purchased, leased or rented and not subjected to the city sales tax, without regard to whether the property is purchased from sources within or without the City, at a tax rate of 3.75 percent.

The means by which title or possession, or both title and possession, to an item of tangible personal property is transferred shall not exempt the use, storage, distribution, or consumption of such item from taxation pursuant to this section.

(b) There is levied and there shall be collected from every person in the city a tax for the privilege of using, storing, distributing, or consuming in the city any retail marijuana and retail marijuana products purchased, leased or rented and not subjected to the city sales tax, without regard to whether such retail marijuana or retail marijuana product was purchased from sources within or without the city, at a rate of eight and three-quarters percent. Such tax shall be payable to and shall be collected by the finance director.

(c) Every resident of the city who purchases, leases or rents tangible personal property or taxable services from sources within or without the city for use, storage, distribution or consumption within the city and who has not paid the tax imposed by this article to a retailer required or authorized to collect the sales tax shall remit the use tax due to the finance director on forms provided by the finance director within 30 days from the purchase, lease or rental.

(d) In order to avoid fractions of pennies in determining the use tax due use tax charges should be rounded to the nearest cent. any use 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, § 36-94; Ord. No. 2020-11, § 3, 5-18-2020; Ord. No. 2017-13, § 28, 4-3-2017; Ord. No. 2016-59, § 5, 11-14-2016; Ord. No. 2015-02, § 6, 1-12-2015; Ord. No. 2011-01, § 12, 2-14-2011)