(a) There is levied by the City a consumer’s sales tax on all retail sales of tangible personal property, on all rents, and on all services made or rendered within the City, unless exempt under this chapter, measured by the gross sales price.

(b) The sales tax levied under this chapter shall be payable by the payor of sales tax and shall collect the tax at the time of payment for the sale. The seller of seafood sold to a buyer or processor of seafood shall not be under any obligation to report or remit sales tax to the City. This section does not relieve the seller of seafood of its obligation to pay sales tax to the buyer or processor should the buyer or processor choose to collect sales tax from the seller.

(c) The sales tax set forth above shall be equal to three and one-half percent of the sales price when such sales price amounts to $0.15 or more.

(d) The tax to be added to the sale price, charge or rental shall be calculated using the current percent of the sale price, charge or rental rounded off to the nearest cent by eliminating any fraction of one-half cent or less and by increasing any fraction over one-half cent to the next highest cent.

Any one sale of items separately priced shall be taxed upon the aggregate amount, except as otherwise provided in this section.

(e) All sales taxes collected or which should have been collected pursuant to this chapter are City moneys for which the payor of sales tax is at all times liable to the City.

(f) Notwithstanding any other provision of law, any seller selling tangible personal property, products transferred electronically, or services for delivery into the City, who does not have a physical presence in the City, is subject to this chapter and shall remit the sales tax and shall follow all applicable procedures and requirements of law as if the seller had a physical presence in the City. [Ord. 19-06 § 2, 2019.]