A credit against the city use tax shall be granted to the user of tangible personal property or taxable services purchased at retail equal in amount to any lawfully imposed municipal sales or use tax previously paid by the user with respect to such user's storage, use, distribution, or consumption of such property or service. The amount of the credit shall not exceed the tax rate charged by the City. (Code 1979, § 36-95.5; Ord. No. 2016-59, § 6, 11-14-2016; Ord. No. 2015-02, § 7, 1-12-2015)