§ 54-24. Levy of tax; rate.

Latest version.

(a)

Sales tax rate . There has been levied and continues to be levied, a sales tax equal to three percent of the purchase price of tangible, personal property at retail or the furnishing of services. In accordance with the approval and authorization of the city's electorate on November 5, 2003, an additional sales tax equal to one percent (1 percent) of the purchase price of tangible, personal property at retail or the furnishing of services shall be levied effective January 1, 2003. Therefore, effective January 1, 2003, there shall be levied a sales tax equal to four percent of the purchase price of tangible, personal property at retail or furnishing of services.

(b)

Unlawful not to pay or collect . It shall be unlawful for any person to fail to collect, or any person to fail to pay, any tax levied by this article, including the tax on any sale on which exemption is disputed.

(Code 1985, § 3-3-30)

                    
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