[R.O. 2010 §135.100; CC 1970 §10-5; Ord. No. 5-71 §1, 6-8-1971]
A sales tax at the rate of one percent (1%) on the receipts from the sale at retail of all tangible personal property and taxable services at retail within the City is hereby levied and imposed upon all persons selling or furnishing tangible personal property or rendering services, for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail in the City.