§ 5.18.400. Computation—Addition of tax to total retail price—Tax schedule—Exceptions.  


Latest version.
  • A.

    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. Each seller shall be furnished the schedule of tax payable on each taxable amount from one cent to $100.00. Any one sale of items separately priced shall be taxed upon the aggregate amount, except as otherwise provided in this section.

    B.

    Each purchase from a vending machine shall be treated as an individual sale for application of KPB 5.18.430.

(Ord. No. 2010-33, § 1, 9-21-10; Ord. No. 2002-39, § 10, 12-10-02; Ord. No. 94-27, § 10, 1994; Ord. No. 90-48, § 1(part), 1990; Ord. No. 84-74, § 1(part), 1985)