4.16.070 Imposition – Rate.
A. To the fullest extent permitted by law, a sales tax is hereby levied and assessed on all retail sales, services and rentals within the city unless specifically exempted.
B. The tax rate added to the sale price shall be:
1. Twelve (12) percent for transient lodging (see Chapter 4.14 BMC).
2. Fifteen (15) percent for alcohol sales (see Chapter 5.08 BMC)1.
3. Fifteen (15) percent for marijuana sales (see Chapter 5.10 BMC).
4. Six (6) percent for all other sales/services, including delivery charges.
C. The applicable tax rate shall be added to the sales price.
D. When a sale is made on an installment basis, the sales tax shall be collected at the time of the sale, calculated at the sales tax rate in effect at the time of the sale. [Ord. 17-39 § 2; Ord. 17-36 § 2.]