The tax is levied at the rate of one (1) percent of the sales price of each item or
article of tangible personal property when sold at retail in the district, the tax
to be computed on gross sales for the purpose of remitting the amount of tax due to
the governing authority, and to include each and every retail sale. The tax is levied
at the rate of one (1) percent of the cost price of each item or article of tangible
personal property when the same is not sold but is used, consumed, distributed, or
stored for use or consumption in the district, provided there shall be no duplication
of the tax. The tax is levied at the rate of one (1) percent of the gross proceeds
derived from the lease or rental of tangible personal property, as defined by law,
where the lease or rental of such property is an established business, or part of
an established business, or the same is incidental or germane to the said business,
or of the monthly lease or rental price paid by lessee or rentee, or contracted or
agreed to be paid by lessee or rentee to the owner of the tangible personal property.
The tax is levied at the rate of one (1) percent of the amount paid or charged for
taxable services, as defined by law, performed in the district.
(Ord. of 10-18-10, § 2, 10-18-10)
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